Abstract
The paper investigates the accounting theory and practice in the preparation of interim financial statements with particular reference to the current regulatory framework contained within the Stock Exchange requirements. Recent developments are discussed including the proposals of the Cadbury Report and the ICAEW consultative document to improve the informational content of these reports. The main part of the paper investigates current practice in Ireland and outlines the weaknesses in the current system and puts forward a number of recommendations that should be seriously considered by a future standard setting body for incorporation into current practice.
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