Download or read book Interim Financial Reporting written by Canadian Institute of Chartered Accountants and published by . This book was released on 1991 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the Executive Overview: In View of the importance of interim reporting, this Research Report reviews "CICA Handbook Section 1750" and makes recommendations to update accounting standards on "Interim Financial Reporting to Shareholders". It discusses the primary objectives of interim reporting predicated on the users and the uses of interim reports, and portrays tlhe reporting environment comprising legal requirements, accounting standards and current practices. It also evaluates alnd suggests possible solutions to interim reporting problems about applicability, presentation and disclosure, measurement and recognition, and other matters.