暂时的财务报表(1)

InterimFinancialReportingFRS34InterimFinancialReportingwasissuedbytheCCDGinJanuary2003andconsequentialamendmentsweremadeinJulyandSeptember2004.ThisStandardisoperativeforfinancialstatementscoveringperiodsbeginningonorafter1stOctober2001.FRS34FINANCIALREPORTINGSTANDARDContentsOBJECTIVESCOPEParagraphs1-3DEFINITIONS4CONTENTOFANINTERIMFINANCIALREPORT5–25MinimumComponentsofanInterimFinancialReport8FormandContentofInterimFinancialStatements9–14SelectedExplanatoryNotes15–18DisclosureofCompliancewithFRS19PeriodsforwhichInterimFinancialStatementsareRequiredtobePresented20–22Materiality23–25DISCLOSUREINANNUALFINANCIALSTATEMENTS26–27RECOGNITIONANDMEASUREMENT28–42SameAccountingPoliciesasAnnual28–36RevenuesReceivedSeasonally,Cyclically,orOccasionally37–38CostsIncurredUnevenlyduringtheFinancialYear39ApplyingtheRecognitionandMeasurementPrinciples40UseofEstimates41–42RESTATEMENTOFPREVIOUSLYREPORTEDINTERIMPERIODS43–45EFFECTIVEDATE46APPENDICESA.IllustrationofPeriodsRequiredtoBePresentedB.ExamplesofApplyingtheRecognitionandMeasurementPrinciplesC.ExamplesoftheUseofEstimatesFinancialReportingStandard34InterimFinancialReporting(FRS34)issetoutinparagraphs1-46.Alltheparagraphshaveequalauthority.FRS34shouldbereadinthecontextofitsobjective,thePrefacetotheFinancialReportingStandardsandtheFrameworkforthePreparationandPresentationofFinancialStatements.FRS8AccountingPolicies,ChangesinAccountingEstimatesandErrorsprovidesabasisforselectingandapplyingaccountingpoliciesintheabsenceofexplicitguidance.1FINANCIALREPORTINGSTANDARDFRS34InterimFinancialReportingObjectiveTheobjectiveofthisStandardistoprescribetheminimumcontentofaninterimfinancialreportandtoprescribetheprinciplesforrecognitionandmeasurementincompleteorcondensedfinancialstatementsforaninterimperiod.Timelyandreliableinterimfinancialreportingimprovestheabilityofinvestors,creditors,andotherstounderstandanenterprise'scapacitytogenerateearningsandcashflowsanditsfinancialconditionandliquidity.Scope1.ThisStandarddoesnotmandatewhichenterprisesshouldberequiredtopublishinterimfinancialreports,howfrequently,orhowsoonaftertheendofaninterimperiod.However,governments,securitiesregulators,stockexchanges,andaccountancybodiesoftenrequireenterpriseswhosedebtorequitysecuritiesarepubliclytradedtopublishinterimfinancialreports.ThisStandardappliesifanenterpriseisrequiredorelectstopublishaninterimfinancialreportinaccordancewithFinancialReportingStandards.TheCouncilonCorporateDisclosureandGovernanceencouragespubliclytradedenterprisestoprovideinterimfinancialreportsthatconformtotherecognition,measurement,anddisclosureprinciplessetoutinthisStandard.Specifically,publiclytradedenterprisesareencouraged:(a)toprovideinterimfinancialreportsatleastasoftheendofthefirsthalfoftheirfinancialyear;and(b)tomaketheirinterimfinancialreportsavailablenotlaterthan60daysaftertheendoftheinterimperiod.2.Eachfinancialreport,annualorinterim,isevaluatedonitsownforconformitytoFinancialReportingStandards.ThefactthatanenterprisemaynothaveprovidedinterimfinancialreportsduringaparticularfinancialyearormayhaveprovidedinterimfinancialreportsthatdonotcomplywiththisStandarddoesnotpreventtheenterprise'sannualfinancialstatementsfromconformingtoFinancialReportingStandardsiftheyotherwisedoso.3.Ifanenterprise'sinterimfinancialreportisdescribedascomplyingwithFinancialReportingStandards,itmustcomplywithalloftherequirementsofthisStandard.Paragraph19requirescertaindisclosuresinthatregard.Definitions4.ThefollowingtermsareusedinthisStandardwiththemeaningsspecified:Interimperiodisafinancialreportingperiodshorterthanafullfinancialyear.Interimfinancialreportmeansafinancialreportcontainingeitheracompletesetoffinancialstatements(asdescribedinFRS1,PresentationofFinancialStatements)orasetofcondensedfinancialstatements(asdescribedinthisStandard)foraninterimperiod.2ContentofanInterimFinancialReport5.FRS1definesacompletesetoffinancialstatementsasincludingthefollowingcomponents:(a)abalancesheet;(b)anincomestatement;(c)astatementofchangesinequityshowingeither:(i)allchangesinequityor(ii)changesinequityotherthanthosearisingfromtransactionswithequityholdersactingintheircapacityasequityholders;(d)acashflowstatement;and(e)notes,comprisingasummaryofsignificantaccountingpoliciesandotherexplanatorynotes.6.Intheinterestoftimelinessandcostconsiderationsandtoavoidrepetitionofinformationpreviouslyreported,anenterprisemayberequiredtoormayelecttoprovidelessinformationatinterimdatesascomparedwithitsannualfinancialstatements.ThisStandarddefinestheminimumcontentofaninterimfinancialreportasincludingcondensedfinancialstatementsandselectedexplanatorynotes.Theinterimfinancialreportisintendedtoprovideanupdateonthelatestcompletesetofannualfinancialstatements.Accordingly,itfocusesonnewactivities,events,andcircumstancesanddoesnotduplicateinformationpreviouslyreported.7.NothinginthisStandardisintendedtoprohibitordiscourageanenterprisefrompublishingacompletesetoffinancialstatements(asdescribedinFRS1)initsinterimfinancialreport,ratherthancondensedfinancialstatementsandselectedexplanatorynotes