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IAS-34, ISA-910
The extent of any auditors review of interim financial information will depend
on local requirements. If a review report required and the auditors follow ISAs,
then negative assurance would be the appropriate form of opinion.
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The SEC requires that domestic registrants file a Form 10-Q on a quarterly
basis. Condensed financial statements including a balance sheet and
statements of income, change in stockholders equity and cash flows are
required on this form. The 10-Q must be reviewed by the auditors before it is
filed with the SEC. The auditors review report is not published. The SEC also
requires that public companies meeting certain criteria disclose certain
information, e.g. sales and net income, in the notes to their annual financial
statements or elsewhere within the annual report for each full quarter within
the two most recent fiscal years.
https://internationalfinancialreportingstandard.wordpress.com/
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