, which are in line with International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). In addition, the financial statements must be reviewed (quarterly financial
56 of the Securities and Exchange Act and being audited or reviewed by an SEC-approved auditor. 3.1.1 Preparation and submission of financial statements for a public limited company applying
(reviewed) within 45 days from the last day of the quarter Financial statements for the financial period (audited) within three months after the last day of the financial period (it can submit audited six
. Definition of an executive Disclosure of information Annual and quarterly financial statements as reviewed and audited by an sec-approved auditor in compliance with accounting standards of a public company