预览加载中,请您耐心等待几秒...
1/10
2/10
3/10
4/10
5/10
6/10
7/10
8/10
9/10
10/10

亲,该文档总共22页,到这已经超出免费预览范围,如果喜欢就直接下载吧~

如果您无法下载资料,请参考说明:

1、部分资料下载需要金币,请确保您的账户上有足够的金币

2、已购买过的文档,再次下载不重复扣费

3、资料包下载后请先用软件解压,在使用对应软件打开

FinancialReportingStandardFRS34InterimFinancialReportingFRS34InterimFinancialReportingwasissuedbytheCCDGinJanuary2003andconsequentialamendmentsweremadeinJulyandSeptember2004.ThisStandardisoperativeforfinancialstatementscoveringperiodsbeginningonorafter1stOctober2001.ContentsOBJECTIVESCOPEParagraphs1-3DEFINITIONS4CONTENTOFANINTERIMFINANCIALREPORT5–25MinimumComponentsofanInterimFinancialReport8FormandContentofInterimFinancialStatements9–14SelectedExplanatoryNotes15–18DisclosureofCompliancewithFRS19PeriodsforwhichInterimFinancialStatementsareRequiredtobePresented20–22Materiality23–25DISCLOSUREINANNUALFINANCIALSTATEMENTS26–27RECOGNITIONANDMEASUREMENT28–42SameAccountingPoliciesasAnnual28–36RevenuesReceivedSeasonally,Cyclically,orOccasionally37–38CostsIncurredUnevenlyduringtheFinancialYear39ApplyingtheRecognitionandMeasurementPrinciples40UseofEstimates41–42RESTATEMENTOFPREVIOUSLYREPORTEDINTERIMPERIODS43–45EFFECTIVEDATE46APPENDICESA.IllustrationofPeriodsRequiredtoBePresentedB.ExamplesofApplyingtheRecognitionandMeasurementPrinciplesC.ExamplesoftheUseofEstimatesFinancialReportingStandard34InterimFinancialReporting(FRS34)issetoutinparagraphs1-46.Alltheparagraphshaveequalauthority.FRS34shouldbereadinthecontextofitsobjective,thePrefacetotheFinancialReportingStandardsandtheFrameworkforthePreparationandPresentationofFinancialStatements.FRS8AccountingPolicies,ChangesinAccountingEstimatesandErrorsprovidesabasisforselectingandapplyingaccountingpoliciesintheabsenceofexplicitguidance.PAGE17FINANCIALREPORTINGSTANDARDFRS34InterimFinancialReportingObjectiveTheobjectiveofthisStandardistoprescribetheminimumcontentofaninterimfinancialreportandtoprescribetheprinciplesforrecognitionandmeasurementincompleteorcondensedfinancialstatementsforaninterimperiod.Timelyandreliableinterimfinancialreportingimprovestheabilityofinvestors,creditors,andotherstounderstandanenterprise'scapacitytogenera