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1、FINANCIALREPORTING STANDARDFRS 34Interimm Finaanciall RepoortinggFRS 34 Interrim Fiinanciial Reeportiing waas isssued bby thee CCDGG inJJanuarry20003 andd conssequenntial amenddmentss weree madee inJJulyand SSeptemmber 22004.This Sttandarrd is operaative for ffinanccial sstatemments coverring pperio
2、dds begginninng on or affter 11st Octtober 2001.ContenttsOBJECTIIVESCOPEPParagrraphs 1 - 33DEFINITTIONS4CONTENTT OF AAN INTTERIM FINANNCIAL REPORRT5 225Minimumm Compponentts of an Innterimm Finaanciall Repoort8Form annd Conntent of Innterimm Finaanciall Stattementts9 114Selecteed Expplanattory NNote
3、s15 18Disclossure oof Commpliannce wiith FRRS19Periodss for whichh Inteerim FFinanccial SStatemments are Requireed to be Prresentted20 22Materiaality23 25DISCLOSSURE IIN ANNNUAL FFINANCCIAL SSTATEMMENTS26 27RECOGNIITION AND MMEASURREMENTT28 42Same Acccountting PPoliciies ass Annuual28 36Revenuees Re
4、cceivedd Seassonallly, Cyyclicaally, or Occcasioonallyy37 38Costs IIncurrred Unnevenlly durring tthe Fiinanciial Yeear39Applyinng thee Recoognitiion annd Meaasuremment PPrinciiples40Use of Estimmates41 42RESTATEEMENT OF PRREVIOUUSLY RREPORTTED INTERIMM PERIIODS43 45EFFECTIIVE DAATE46APPENDIICESA. Il
5、luustrattion oof Perriods Requiired tto Be PreseentedB. Exammples of Appplyinng thee Recoognitiion annd Meaasuremment PPrinciiplesC. Exammples of thhe Usee of EEstimaatesFinanciial Reeportiing Sttandarrd 34 Interrim Fiinanciial Reeportiing (FFRS 344) is set oout inn paraagraphhs 1-446. AAll thhe par
6、ragrapphs haave eqqual aauthorrity. FRS 34 shhould be reead inn the conteext off its objecctive, the Prefaace too the Finanncial Reporrting Standdards and tthe Frramewoork foor thee Prepparatiion annd Preesentaation of Fiinanciial Sttatemeents. FRS 8 Acccountiing Pooliciees, Chhangess in AAccounntin
7、g Estimmates and EErrorss provvides a bassis foor sellectinng andd appllying accouuntingg poliicies in thhe abssence of exxpliciit guiidancee.FINANCIIAL REEPORTIING STTANDARRD FRSS 34Interimm Finaanciall RepoortinggObjectiiveThe objjectivve of this Standdard iis to presccribe the mminimuum conntent
8、of ann inteerim ffinanccial rreportt and to prrescriibe thhe priinciplles foor reccognittion aand meeasureement in coomplette or condeensed finanncial stateementss for an innterimm periiod. Timelly andd reliiable interrim fiinanciial reeportiing immprovees thee abillity oof invvestorrs, crreditoors,
9、 aand otthers to unndersttand aan entterpriises capaccity tto genneratee earnnings and ccash fflows and iits fiinanciial coonditiion annd liqquiditty.Scope1.Thiss Stanndard does not mmandatte whiich ennterprrises shoulld be requiired tto pubblish interrim fiinanciial reeportss, howw freqquentlly, or
10、r how soon afterr the end oof an interrim peeriod. Howwever, goveernmennts, ssecuriities regullatorss, stoock exxchangges, aand acccounttancy bodiees oftten reequiree enteerprisses whhose ddebt oor equuity ssecuriities are ppubliccly trraded to puublishh inteerim ffinanccial rreportts. TThis SStanda
11、ard apppliess if aan entterpriise iss requuired or ellects to puublishh an iinteriim finnanciaal repport iin acccordannce wiith Fiinanciial Reeportiing Sttandarrds. The CCounciil on Corpoorate Discllosuree and Goverrnancee encoouragees pubbliclyy tradded ennterprrises to prrovidee inteerim ffinancci
12、al rreportts thaat connform to thhe reccognittion, measuuremennt, annd dissclosuure prrincipples sset ouut in this Standdard. Speciificallly, ppubliccly trraded enterrprisees aree encoourageed:(a)to proviide innterimm finaanciall repoorts aat leaast ass of tthe ennd of the ffirst half of thheir ffin
13、anccial yyear; and(b)to make theirr inteerim ffinanccial rreportts avaailablle nott lateer thaan 60 days afterr the end oof thee inteerim pperiodd.2.Eachh finaanciall repoort, aannuall or iinteriim, iss evalluatedd on iits owwn forr confformitty to Finanncial Reporrting Standdards. Thee factt thatt
14、an eenterpprise may nnot haave prrovideed intterim finanncial reporrts duuring a parrticullar fiinanciial yeear orr may have proviided iinteriim finnanciaal repports that do noot commply wwith tthis SStandaard dooes noot preevent the eenterpprises annnual ffinanccial sstatemments from confoormingg t
15、o FFinanccial RReportting SStandaards iif theey othherwisse do so.3.If aan entterpriises interrim fiinanciial reeport is deescribbed ass compplyingg withh Finaanciall Repoortingg Stanndardss, it must complly witth alll of tthe reequireementss of tthis SStandaard. Paraggraph 19 reequirees cerrtain di
16、scllosurees in that regarrd.Definittions4.The folloowing termss are used in thhis Sttandarrd witth thee meannings speciified:Interiim perriod iis a ffinanccial rreportting pperiodd shorrter tthan aa fulll finaanciall yearr.Interiim finnanciaal repport mmeans a finnanciaal repport ccontaiining eithee
17、r a ccompleete seet of finanncial stateementss (as descrribed in FRRS 1, Preseentatiion off Finaanciall Stattementts) orr a seet of condeensed finanncial stateementss (as descrribed in thhis Sttandarrd) foor an interrim peeriod.Contentt of aan Intterim Finanncial Reporrt5.FRS 1 deffines a commpletee
18、 set of fiinanciial sttatemeents aas inccludinng thee folllowingg compponentts:(a)a bbalancce sheeet;(b)an incomme staatemennt;(c)a sstatemment oof chaanges in eqquity showiing eiither:(i) alll chaanges in eqquity or (ii) cchangees in equitty othher thhan thhose aarisinng froom traansacttions with e
19、quitty hollders actinng in theirr capaacity as eqquity holdeers;(d)a ccash fflow sstatemment; and(e)nottes, ccompriising a summmary of siignifiicant accouuntingg poliicies and oother explaanatorry nottes.6.In tthe innteresst of timellinesss and cost consiiderattions and tto avooid reepetittion oof i
20、nfformattion pprevioously reporrted, an ennterprrise mmay bee requuired to orr may electt to pprovidde lesss infformattion aat intterim datess as ccomparred wiith itts annnual ffinanccial sstatemments. Thiis Staandardd defiines tthe miinimumm conttent oof an interrim fiinanciial reeport as inncludii
21、ng coondenssed fiinanciial sttatemeents aand seelecteed expplanattory nnotes. Thee inteerim ffinanccial rreportt is iintendded too provvide aan upddate oon thee lateest coomplette sett of aannuall finaanciall stattementts. AAccorddinglyy, it focusses onn new activvitiess, eveents, and ccircummstancc
22、es annd doees nott dupllicatee infoormatiion prreviouusly rreportted.7.Nothhing iin thiis Staandardd is iintendded too prohhibit or diiscourrage aan entterpriise frrom puublishhing aa compplete set oof finnanciaal staatemennts (aas desscribeed in FRS 11) in its iinteriim finnanciaal repport, ratheer
23、 thaan conndenseed finnanciaal staatemennts annd sellectedd expllanatoory nootes. Nor does this Standdard pprohibbit orr disccouragge an enterrprisee fromm inclludingg in ccondennsed iinteriim finnanciaal staatemennts moore thhan thhe minnimum line itemss or sselectted exxplanaatory notess as sset o
24、uut in this Standdard. The recoggnitioon andd meassuremeent guuidancce in this Standdard aappliees alsso to compllete ffinanccial sstatemments for aan intterim periood, annd succh staatemennts woould iincludde alll of tthe diisclossures requiired bby thiis Staandardd (parrticullarly the sselectted n
25、oote diisclossures in paaragraaph 166) as well as thhose rrequirred byy otheer Finnanciaal Repportinng Staandardds.Minimumm Compponentts of an Innterimm Finaanciall Repoort8.An iinteriim finnanciaal repport sshouldd incllude, at a minimmum, tthe foollowiing coomponeents:(a)conndenseed ballance sheet
26、t;(b)conndenseed inccome sstatemment;(c)conndenseed staatemennt shoowing eitheer (i) all changges inn equiity orr (ii) channges iin equuity oother than thosee arissing ffrom ccapitaal traansacttions with ownerrs andd disttributtions to owwners;(d)conndenseed cassh floow staatemennt; annd(e)sellected
27、d expllanatoory nootes.Form annd Conntent of Innterimm Finaanciall Stattementts9.If aan entterpriise puublishhes a compllete sset off finaanciall stattementts in its iinteriim finnanciaal repport, the fform aand coontentt of tthose stateementss shouuld coonformm to tthe reequireementss of FFRS 1 for
28、 aa compplete set oof finnanciaal staatemennts.10.If an ennterprrise ppublisshes aa set of coondenssed fiinanciial sttatemeents iin itss inteerim ffinanccial rreportt, thoose coondenssed sttatemeents sshouldd incllude, at a minimmum, eeach oof thee headdings and ssubtottals tthat wwere iincludded in
29、n its most recennt annnual ffinanccial sstatemments and tthe seelecteed expplanattory nnotes as reequireed by this Standdard. Addittionall linee itemms or notess shouuld bee inclluded if thheir oomissiion woould mmake tthe coondenssed innterimm finaanciall stattementts missleadiing.11.Bassic annd di
30、lluted earniings pper shhare sshouldd be ppresennted oon thee facee of aan inccome sstatemment, compllete oor conndenseed, foor an interrim peeriod.12.FRSS 1 prrovidees guiidancee on tthe sttructuure off finaanciall stattementts. TThe Immplemeentatiion Guuidancce forr FRS 1 illlustraates wways iin w
31、hiich thhe ballance sheett, inccome sstatemment aand sttatemeent off channges iin equuity mmay bee pressentedd.13.FRSS 1 reequirees a sstatemment oof chaanges in eqquity to bee pressentedd as aa sepaarate compoonent of ann entiitys finanncial stateementss, andd permmits iinformmationn abouut chaange
32、s in eqquity arisiing frrom trransacctionss withh equiity hoolderss actiing inn theiir cappacityy as eequityy holdders (incluuding distrributiions tto equuity hholderrs) too be sshown eitheer on the fface oof thee stattementt or iin thee notees. Ann entiity foollowss the same formaat in its iinterii
33、m staatemennt of changges inn equiity ass it ddid inn its most recennt annnual sstatemment.14.An interrim fiinanciial reeport is prrepareed on a connsoliddated basiss if tthe ennterprrisess mostt receent annnual finanncial stateementss weree conssolidaated sstatemments. Thee pareents separrate ffina
34、nccial sstatemments are nnot coonsisttent oor commparabble wiith thhe connsoliddated stateementss in tthe moost reecent annuaal finnanciaal repport. If aan entterpriises annuaal finnanciaal repport iincludded thhe parrentss sepaarate finanncial stateementss in aadditiion too conssolidaated ffinancci
35、al sstatemments, thiss Stanndard neithher reequirees norr prohhibitss the incluusion of thhe parrentss sepaarate stateementss in tthe ennterprrisess inteerim ffinanccial rreportt.Selecteed Expplanattory NNotes15.A uuser oof an enterrprisees innterimm finaanciall repoort wiill allso haave acccess to
36、thhe mosst reccent aannuall finaanciall repoort off thatt enteerprisse. IIt is unneccessarry, thherefoore, ffor thhe nottes too an iinteriim finnanciaal repport tto proovide relattivelyy insiignifiicant updattes too the inforrmatioon thaat wass alreeady rreportted inn the notess in tthe moost reecen
37、t annuaal repport. At aan intterim date, an eexplannationn of eeventss and transsactioons thhat arre siggnificcant tto an underrstandding oof thee channges iin finnanciaal possitionn and perfoormancce of the eenterpprise sincee the last annuaal repportinng datte is more usefuul.16.An enterrprisee sh
38、ouuld inncludee the folloowing inforrmatioon, ass a miinimumm, in the nnotes to itts intterim finanncial stateementss, if materrial aand iff not discllosed elsewwhere in thhe intterim finanncial reporrt. TThe innformaation shoulld norrmallyy be rreportted onn a fiinanciial yeear-too-datee basiis. Ho
39、oweverr, thee enteerprisse shoould aalso ddiscloose anny eveents oor traansacttions that are mmateriial too an uundersstandiing off the curreent innterimm periiod:(a)a sstatemment tthat tthe saame acccountting ppoliciies annd metthods of coomputaation are ffollowwed inn the interrim fiinanciial stta
40、temeents aas commparedd withh the most recennt annnual ffinanccial sstatemments or, iif thoose pooliciees or methoods haave beeen chhangedd, a ddescriiptionn of tthe naature and eeffectt of tthe chhange;(b)expplanattory ccommennts abbout tthe seeasonaality or cyyclicaality of innterimm operrationns;
41、(c)thee natuure annd amoount oof iteems afffectiing asssets, liabbilitiies, eequityy, nett incoome, oor cassh floows thhat arre unuusual becauuse off theiir natture, size, or iincideence;(d)thee natuure annd amoount oof chaanges in esstimattes off amouunts rreportted inn prioor intterim perioods off
42、 the curreent fiinanciial yeear orr channges iin esttimatees of amounnts reeporteed in priorr finaanciall yearrs, iff thosse chaanges have a matteriall effeect inn the curreent innterimm periiod;(e)isssuancees, reepurchhases, and repayymentss of ddebt aand eqquity securritiess; (f)divvidendds paiid
43、(agggregaate orr per sharee) sepparateely foor orddinaryy sharres annd othher shhares;(g)seggment revennue annd seggment resullt forr busiiness segmeents oor geoographhical segmeents, whichhever is thhe entterpriises primaary baasis oof seggment reporrting (discclosurre of segmeent daata iss requuir
44、ed in ann enteerprisses iinteriim finnanciaal repport oonly iif FRSS 14 SSegmennt Repportinng reqquiress thatt enteerprisse to discllose ssegmennt datta in its aannuall finaanciall stattementts);(h)matteriall evennts suubsequuent tto thee end of thhe intterim periood thaat havve nott beenn refllecte
45、dd in tthe fiinanciial sttatemeents ffor thhe intterim periood;(i)thee effeect off channges iin thee comppositiion off the entitty durring tthe innterimm periiod, iincludding bbusineess coombinaationss, acqquisittion oor dissposall of ssubsiddiariees andd longg-termm inveestmennts, rrestruucturiings
46、, and ddisconntinueed opeeratioons. IIn thee casee of bbusineess coombinaationss, thee entiity shhall ddiscloose thhe infformattion rrequirred too be ddiscloosed uunder paraggraphss 66-773 of FRS 1103 Buusinesss Commbinattions; and(j)chaanges in coontinggent lliabillitiess or ccontinngent assetts si
47、nnce thhe lasst annnual bbalancce sheeet daate.17.Exaampless of tthe kiinds oof dissclosuures tthat aare reequireed by paraggraph 16 arre sett out beloww. Inddividuual Sttandarrds annd Intterpreetatioons prrovidee guiddance regarrding discllosurees forr manyy of tthese itemss:(a)thee writte-dowwn of invenntoriees to net rrea