Here are some exam-related technical points related to IAS 34 Interim Financial Reporting:

1. Interim reports should be prepared on a quarterly basis unless there is a valid reason for preparing reports on a different basis.
2. Interim reports should include a condensed statement of financial position, a condensed statement of comprehensive income, and a condensed statement of cash flows.
3. The interim financial statements should be prepared using the same accounting policies and methods as the annual financial statements, except when changes in accounting policies or methods are made.
4. When preparing interim financial statements, companies should consider events that have occurred since the end of the most recent annual reporting period and adjust their financial statements accordingly.
5. IAS 34 requires disclosure of significant events and transactions that have occurred during the interim period, including changes in the company's operations, changes in accounting policies, and changes in the company's financial position.
6. Companies should disclose the nature and amount of any seasonality or cyclicality in their operations that may have a significant impact on their financial performance.
7. Companies should also disclose any known or potential risks and uncertainties that may have a significant impact on their financial position or performance.
8. When presenting financial information in interim reports, companies should use appropriate rounding and aggregation to ensure that the information is meaningful and understandable to users of the financial statements.
9. Companies should also ensure that their interim reports comply with any applicable legal or regulatory requirements, including those related to the timing and content of interim financial reporting.
10. Finally, it is important for companies to ensure that their interim financial reports provide accurate and reliable information to users of the financial statements, as this information is used by investors, analysts, and other stakeholders to make important decisions about the company's performance and prospects.
11. The purpose of interim financial reporting is to provide timely and relevant information to investors and other stakeholders about a company's financial performance and position during the year.
12. Interim financial reports should be prepared using the going concern assumption, which assumes that the company will continue to operate for the foreseeable future.
13. IAS 34 requires companies to prepare an annual financial report in addition to the interim financial reports. The annual financial report provides a more detailed picture of the company's financial position and performance for the entire year.
14. The interim financial statements should include notes to the financial statements that provide additional information about the company's financial position, performance, and cash flows.
15. When preparing interim financial statements, companies should consider the materiality of events and transactions, and only include information that is relevant and material to the users of the financial statements.
16. Companies should also ensure that their interim financial statements are consistent with other information disclosed to investors and other stakeholders, such as earnings releases, conference call transcripts, and investor presentations.
17. IAS 34 requires companies to disclose any changes in estimates made during the interim period that have a material impact on the financial statements.
18. Companies should also disclose any significant related-party transactions that have occurred during the interim period, including the nature of the relationship and the amounts involved.
19. The interim financial statements should include a statement by management that the financial statements are unaudited and that they have been prepared in accordance with IAS 34.
20. Finally, it is important for companies to ensure that their interim financial statements are clear, concise, and understandable to users of the financial statements, and that they provide sufficient information to allow users to make informed decisions about the company's performance and prospects.