http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
1. Introduction -- 2. Objective -- 3. Scope -- 4. Definitions -- 5. Content of an interim financial report -- 6. Disclosure in annual financial statements -- 7. Recognition and measurement -- 8. Restatement of previously reported interim periods -- 9. Effective date -- 10. Withdrawal of FRS 134(2004) -- 11. Illustrative examples