暫時的財務報表(doc 21)

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

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