What does the intemational Accounting Standards Cornmittee encourage publicly traded entites to do wth IFrSs provided in is 34 ? To apply the same accounting policies in its interim financial report as are applied in ifs annual financial statements. To provide interim financial reports at least as of the end of the first quarter of their financial year To make their interim financial reports available not later than 60 days after the end of the interim period To disclose if an entity's interim financial report is not in compliance with IAS 34