暫時的財務報表（doc 21）

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

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