Disclosure of summarized interim financial data should include at minimum
- sales or gross revenue,
- provision for income taxes,
- extraordinary items,
- cumulative effect of change in accounting principles,
- net income,
- earnings per share data, and
- significant changes in estimates or provision for income taxes.
- disposal of a business segment
- contingent items
- significant changes in financial position
If an interim report is not prepared for the fourth quarter, annual financial reports should disclose the effects of
- disposal of a segment,
- extraordinary items,
- changes in accounting principles, and
- material year-end adjustments for the fourth quarter.
