暂时的财务报表(doc 21页)

SCOPEParagraphs…………1 - 3
DEFINITIONS…………4
CONTENT OF AN INTERIM FINANCIAL REPORT…………5 – 25
Minimum Components of an Interim Financial Report…………8
Form and Content of Interim Financial Statements…………9 – 14
Selected Explanatory Notes…………15 – 18
Disclosure of Compliance with FRS…………19
Periods for which Interim Financial Statements are Required to be Presented…………20 – 22
Materiality…………23 – 25
DISCLOSURE IN ANNUAL FINANCIAL STATEMENTS…………26 – 27
RECOGNITION AND MEASUREMENT…………28 – 42
Same Accounting Policies as Annual…………28 – 36
Revenues Received Seasonally, Cyclically, or Occasionally…………37 – 38
Costs Incurred Unevenly during the Financial Year…………39
Applying the Recognition and Measurement Principles…………40
Use of Estimates…………41 – 42
RESTATEMENT OF PREVIOUSLY REPORTED INTERIM PERIODS…………43 – 45
EFFECTIVE DATE…………46
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