2
2
2
8. An entity is preparing interim financial statements for six months ended June 30, 2020. In the interim
financial statements for six months, a statement of financial position on June 30, 2020, a statement of
comprehensive income for six months ended June 30, 2020 and statement of cash flows for six months
ended June 30, 2020 shall be presented. In addition, all of the following shall be presented, except
a. Statement of financial position on June 30, 2019
b. Statement of financial position on December 31, 2019
c. Statement of comprehensive income for six months ended June 30, 2019
d. Statement of cash flows for six months ended June 30, 2019