暂时的财务报表（doc 21）

所属分类：财务报表

文件大小：120 KB

下载要求：10 学币或VIP

资料简介：

Contents

OBJECTIVE

SCOPE Paragraphs 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

APPENDICES

A. Illustration of Periods Required to Be Presented

B. Examples of Applying the Recognition and Measurement Principles

C. Examples of the Use of Estimates

..............................

精品资料网 m.cnshu.cn