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 德勤：国际会计准则34号的新指引（英文）
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| 发布时间：2007/6/14 |
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德勤国际会计准则办公室发布了2007版中期财务报告：对国际会计准则34号（IAS 34）的指引。34号规定了中期财务报告的必须内容，和对报告期间短于一个完整会计年度的财务报告的识别和计量。 这个指引提供了对准则的一个概要描述，应用指引和例子，一个中期财务报告的例子，和IAS 34的清单。 下载：德勤：国际会计准则34号的新指引（英文） (PDF 531k, 2007年六月, 60 页) June 2007: New Deloitte Guide to IAS 34
 | The Deloitte IFRS Global Office has published the 2007 edition of Interim Financial Reporting: A Guide to IAS 34. IAS 34 prescribes the minimum content for an interim financial report, and the principles for recognition and measurement in financial statements for a financial reporting period shorter than a full financial year. This guide provides an overview of the Standard, application guidance and examples, a model interim financial report, and an IAS 34 compliance checklist. Click to Download the Deloitte Guide to IAS 34 (PDF 531k, June 2007, 60 pages). |
| Contents of the Deloitte Guide to IAS 34 |
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- 1. Introduction and scope
- 2. Content of an interim financial report
- 3. Condensed or complete interim financial statements
- 4. Selected explanatory notes
- 5. Accounting policies for interim reporting
- 6. General principles for recognition and measurement
- 7. Applying the recognition and measurement principles
- 8. Impairment of assets
- 9. Measuring interim income tax expense
- 10. Earnings per share
- 11. First-time adoption of IFRSs
- Model interim financial report
- IAS 34 compliance checklist
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