Definitions

4

The following terms are used in this Standard with the meanings specified:

4[1]

Interim period is a financial reporting period shorter than a full financial year.

4[2]

Interim financial report means a financial report containing either a complete set of financial statements (as described in AASB 101 Presentation of Financial Statements) or a set of condensed financial statements (as described in this Standard) for an interim period.