interim report

(redirected from Interim Financial Statements)

Interim Report

Any report that a publicly-traded company distributes to shareholders on a monthly, quarterly, and semi-annual basis. The report contains information on the company's financial state, such as operational income and net profit, for the period covered in the report. Unlike annual reports, interim reports are not usually audited. See also: Quarterly report.

interim report

A financial statement that has a date other than that of the end of a fiscal year. Interim reports, generally unaudited, are intended to indicate the level of a firm's performance, usually during quarterly intervals of the fiscal year.

interim report

an abbreviated form of the ANNUAL REPORT AND ACCOUNTS issued by the directors of a JOINT-STOCK COMPANY to SHAREHOLDERS during the accounting year. Interim reports are often prepared half-yearly to keep shareholders informed of a company's performance between the receipt of full end-year accounts. Such interim reports are not necessarily AUDITED.
References in periodicals archive ?
Summary: The interim financial statements at June 30, 2017 from the company "Ateliers Mecaniques du Sahel", show a net balance sheet total of 52,287 thousand dinars and a deficit of 6,458
BANKING AND CREDIT NEWS-December 1, 2014-CC&L Funds restates interim financial statements
M2 EQUITYBITES-December 1, 2014-CC&L Funds restates interim financial statements
PEX disclosure rules give all PEX listed companies 45 days to report their first half interim financial statements as reviewed by their independent external auditor.
announced today that it expects that the Ontario Securities Commission (the OSC ) will note the Company in default of its continuous disclosure obligations under Ontario securities law due to the Company not filing by November 14, 2013, its interim unaudited financial statements (the Interim Financial Statements ) and associated management discussion and analysis (the MD&A ) for the three and nine months ended September 30, 2013.
This amendment removes the guidance for reviews of the interim financial statements of issuers since such guidance appropriately resides in the auditing standards of the Public Company Accounting Oversight Board.
It also recommends implementing these provisions earlier where financial statements have not yet been issued or when other interim financial statements are issued.
Second, a significant deficiency is a single deficiency or combination of deficiencies that results in a more than remote likelihood that a misstatement of the annual or interim financial statements that is more than inconsequential will not be prevented or detected.
2 A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the company's ability to initiate, authorize, record, process, or report external financial data reliably in accordance with generally accepted accounting principles such that there is a more than a remote likelihood that a misstatement of the company's annual or interim financial statements that is more than inconsequential will not be prevented or detected.
shorter filing deadlines for annual and interim financial statements and MD&A (effective for reporting periods beginning January 1, 2004);
Should the disclosures concerning valuation and loss accrual account activity be required when interim financial statements are presented?
TIE") listed on the EuroNext Amsterdam Stock Exchange hereby publishes its First Quarter 2007 Condensed Consolidated Interim Financial Statements.

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