The scope of IAS 34 Interim Financial Reporting is as follows:

1. Applicability: The standard applies to entities that are required or elect to publish interim financial reports. This includes entities that are listed on stock exchanges, as well as those that are not publicly traded.
2. Timeframe: The standard covers financial reporting for interim periods, which are shorter than a full financial year. The interim period could be a quarter, half-year, or any other period that an entity uses to report its financial performance.
3. Content of interim financial reports: IAS 34 sets out the minimum content that should be included in an interim financial report. This includes a condensed balance sheet, condensed income statement, condensed statement of cash flows, and selected explanatory notes.
4. Recognition and measurement: The standard requires transactions and events to be recognized and measured in the interim period using the same principles as those applied in the annual financial statements. However, the standard allows for some exceptions to these principles if they are necessary to provide relevant and reliable information for the interim period.
5. Disclosure requirements: IAS 34 requires entities to disclose certain information in their interim financial reports, including a description of significant events and transactions that have occurred during the period and any changes in accounting policies or methods.

Overall, the scope of IAS 34 is to ensure that entities provide relevant and reliable information to users of their interim financial reports. This includes shareholders, creditors, and other stakeholders who rely on this information to make informed decisions about the entity's financial performance and position.