暂时的财务报表(doc 21)
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暂时的财务报表(doc 21)内容简介
SCOPEParagraphs 1 - 3
DEFINITIONS4
CONTENT OF AN INTERIM FINANCIAL REPORT5 – 25
Minimum Components of an Interim Financial Report8
Form and Content of Interim Financial Statements9 – 14
Selected Explanatory Notes15 – 18
Disclosure of Compliance with FRS19
Periods for which Interim Financial Statements are
Required to be Presented20 – 22
Materiality23 – 25
DISCLOSURE IN ANNUAL FINANCIAL STATEMENTS26 – 27
RECOGNITION AND MEASUREMENT28 – 42
Same Accounting Policies as Annual28 – 36
Revenues Received Seasonally, Cyclically, or Occasionally37 – 38
Costs Incurred Unevenly during the Financial Year39
Applying the Recognition and Measurement Principles40
Use of Estimates41 – 42
RESTATEMENT OF PREVIOUSLY REPORTED
INTERIM PERIODS43 – 45
EFFECTIVE DATE46
APPENDICES
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