March 31 quarterly accounts

[ahsan]

I want to know that what is the period of March 31 quarterly accounts (FY Jul to Jun); Nine months or three months?
What about notes? if the note in March 31 quarterly is pertaining to B/S item, then what period is taken, nine months or three months?

[Evolution]

Refer to IAS 34 'Interim Finanacial Reporting'.