Q. Why did the accountant cross the road?

A. To get to the other side of the financial statement!

Why did the accountant refuse to go to the gym?

Because he had already done his IAS 34 exercises for the day - he'd been flexing his disclosure muscles all morning!

Why did the accountant cross the road?

To get to the other side of the quarterly report!

(Referencing the fact that IAS 34 outlines requirements for interim financial reporting, which typically occurs on a quarterly basis.)