International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

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A Study of Compliance with Requirements of Interim Income Statement Under Companies Act 2013, SEBI(LODR) 2015 and IND AS 34 by BSE Listed SENSEX Companies

Author(s) Ms. Nandini P M, Prof. Dr. B Mahadevappa
Country India
Abstract Interim financial reporting plays a vital role in providing a timely information to the users, investors and stakeholders to make their informed investment decision. Interim reporting reduces the time gap between the two annual financial reporting of the company. Thus, the Interim financial reporting provides an earlier outline of the financial outcomes of the companies. Indian Accounting Standard (IND AS) 34, Companies Act 2013 and SEBI (Listing obligation and Disclosure Requirements)2015 are crucial for ensuring the quality and reliability of Interim financial statements. The study examines the disclosure requirements of the Interim Income statements under the Statutory, Regulatory and Indian Accounting Standard 34 of the sample companies listed on BSE SENSEX. For this analysis the data was gathered from Interim reports for the financial year 2024-2025.The structured disclosure checklist was formed to assess the compliance level and binary scoring approach was applied to get the results. The findings of the study show that there is a high compliance level with the disclosure requirements among the sample companies. All the sample companies are adhering to the disclosure requirements of Interim reports stated under Companies Act 2013, SEBI (LODR) 2015 and IND AS 34. Hence the users can rely on Interim reports for their decision making.
Keywords Interim Financial Reporting, Companies Act 2013, SEBI (LODR) 2015, BSE SENSEX
Published In Volume 8, Issue 4, July-August 2026
Published On 2026-08-18
DOI https://doi.org/10.36948/ijfmr.2026.v08i04.85952
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