An entity should publish in its interim report either:
(a) a complete set of financial statements (described in TAS 1); or
(b) a set of condensed financial statements (described in TAS 34).
Notes:
(a) If a complete set of financial statements is published in the interim report, the form and content of those statements should conform to the requirements of TAS 1 for a complete set of financial statements. All disclosures required by TAS 34 as well as all those required by other standards should be included.
(b) If a condensed set of financial information is published in the interim report, as a minimum, disclosures required by TAS 34 should be included. Disclosures required by other TFRSs are not required for condensed interim financial information, except where they are material to an understanding of the current interim period.