tailieunhanh - International Accounting Standard 34: Interim financial reporting
This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 34 Interim Financial Reporting was issued by the International Accounting Standards Committee in February 1998. A limited amendment was made in 2000. | IAS 34 International Accounting Standard 34 Interim Financial Reporting This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 34 Interim Financial Reporting was issued by the International Accounting Standards Committee in February 1998. A limited amendment was made in 2000. In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. Since then, IAS 34 has been amended by the following IFRSs: • IAS 1 Presentation of Financial Statements (as revised in December 2003) • IAS 2 Inventories (as revised in December 2003) • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003) • IAS 16 Property, Plant and Equipment (as revised in December 2003) • IAS 21 The Effects of Changes in Foreign Exchange Rates (as revised in December 2003) • IFRS 3 Business Combinations (issued March 2004) • IFRS 8 Operating Segments (issued November 2006)* • IAS 1 Presentation of Financial Statements (as revised in September 2007)* • IFRS 3 Business Combinations (as revised in January 2008)† • Improvements to IFRSs (issued May 2008).* The following Interpretation refers to IAS 34: • IFRIC 10 Interim Financial Reporting and Impairment (issued July 2006). * effective date 1 January 2009 † effective date 1 July 2009 © IASCF 1697 IAS 34 CONTENTS paragraphs INTRODUCTION IN1–IN9 INTERNATIONAL ACCOUNTING STANDARD 34 INTERIM FINANCIAL REPORTING OBJECTIVE SCOPE 1–3 DEFINITIONS 4 CONTENT OF AN INTERIM FINANCIAL REPORT 5–25 Minimum components of an interim financial report 8–8A Form and content of interim financial statements Selected explanatory notes 9–14 15–18 Disclosure of compliance with IFRSs 19 Periods for which interim financial statements are required to be presented 20–22 Materiality 23–25 DISCLOSURE IN ANNUAL .
đang nạp các trang xem trước