In Considering Interim Financial Reporting, How Does IFRS Conclude That

Multiple Choice

In considering interim financial reporting, how does IFRS conclude that such reporting should be viewed?

A) As a "special" type of reporting that need not follow international financial reporting standards
B) As useful only if activity is evenly spread throughout the year so that estimates are unnecessary.
C) As reporting for an integral part of an annual period.
D) As reporting for a separate accounting period