暂时的财务报表(doc 21)
所属分类：财务报表
文件大小：586 KB
下载要求：10 学币或VIP
点击下载
资料简介：
..............................
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
..............................
精品资料网 m.cnshu.cn
Copyright © 2004- 粤ICP备10098620号-1
