【財(cái)務(wù)管理財(cái)務(wù)報(bào)表】 暫時(shí)的財(cái)務(wù)報(bào)表

{財(cái)務(wù)管理財(cái)務(wù)報(bào)表}暫時(shí)的財(cái)務(wù)報(bào)表consequentialamendmentsweremThisStandard-is-operative-for-financialstatementscoveringperiodsbeginning-on-orafter1stContents 3DEFINITIONSINTERIMPERIODSFinancialReportingStanda1-46.All-the-paragraphshaveequalauthority.FRS-34-should-be-read-in-thecontext-of-itsobjective,thePreface-to-theFinancialReportingStandardsandtheFrameworkforthereparationandPresentationofFinancialStatements.FRS-8-sinAccountingEstimatesandErrorsprovides-a-basis-for-selectingandapplyingaccounting1Theobjective-of-thisStandard-is-toprescribe-the-minimumcontent-of-aninterimfinancialreportand-to-prescribetheprinciples-for-recognitionandmeasurementincompleteorreportingimproves-the-ability-ofinves1.ThisStandarddoes-not-mandatewhichenterprisesshould-be-requigovernments,securitiesregulators,stockexchanges,andaccourequireenterpriseswhosedebt-or-equitysecurities-are-publiclytraded-to-publishinterimfinancialreports.ThisStandardapplies-ifanenterpriseinterimfinancialreportin-accordancewinterimfinancialreportsthatcprinciples-setoutin(a)toprovideinterimfinancialreports-at-least-as-of-the-end-of-the-first-half-oftheir2.EachfinancialreportReportingStandards.ThefactdonotcomplywiththisStandarddoesnotprevent23.If-an-enterprise'sinterimfReportingStandards,-it-mustcomplywith-all-oftherequirements-of-thisStandard. f35.FRS-1-definesacompleteset-of-financialstatements-as-includingthefollow(ii)changes-in-equity-other-thanthosearising-from-trar6.In-the-interest-oftimelinessandcostconsiderationsand-to-avoidrepetition-ofinformationpreviouslyreported,-an-enterprisemay-be-required-to-ormayelect-to-providelessinformation-at-interimdatesascomparedwith-its-annualfinancialstatements.ThisStandarddefinestheminimumcontent-of-aninterimcondensedfinancialstatementsandselreport-is-intended-to-provide-an-update-on-thelatestplete-set-ofannualfinancialstatements.Accordingly,-itfocuses-on-newactivities,enotduplicateinformatioaplete-set-offinancialstatements-(as-described-in-FRS-1)-irdoesthisStandardprohibit-or-discourage-an-enterprisefromincluding-in-condensednotes-as-set-out-inthisStandard.Therecognitionastatementswouldinclude-all-ofthediscloselectednotedisclosure4dfl12.FRS-1-providesguidanGuidance-for-FRS-1-illustratesways-in-whi513.FRS-1-requires-a-statement-of-changes-in-equity-to-bepresented-as-aseparatecomponent-of-anentity’equityarisingfromtransactionswithequityholdersacting-in-theirholders(includingdistributions-to-equityholders)-to-bestatement-or-in-the-notes.An-entityfollows-the-sameformat-in-itsinterimstatementof14.Aninterimfinancialreport-is-prepared-on-acrecentannualfinancialstatementswefinancialstatements-are-notconsistentorparablewith-the-consolidatedsthemostrecentannualfinancialreport.Ifanenterprise'sannualfinanctheparent'sseparatefinancialstatemestatements-in-theenterpri15.Auser-ofanenterprise'sinterimfinancialrannualfinancialreport-ofthatenterprise.It-isunnecessary,therefore,-falreadyreported-in-thenotes-in-themostrecentannualrepexplanation-of-eventsandtransactionsthataresignificant-to-anunderstanding-of-thechanges-in-financialpositionandperformance-tr(f)dividendspaid(aggregateorpershare)separatelyforordinarysharesantt(h)materialeventssubsequenttotheendoftheinterimperiodthathavenfsheetdate.17.Examples-ofthekinds-ofdisclosuresthatare-re(a)thewrite-down-of-inventories-to-netrealisable-value-and-the-reversal-of-sucha(b)recognition-of-a-loss-from-theimpairment-of-property,plant,-and-equipment,67(e)commitments-forth(i)any-loan-default-or-breach-ofa-loana18.OtherStandardsspecifydisclosuresthatshould-be-made-in-financialstatements.In-thatcontext,financialstatementsmeanscompletesets-of-financialstatements-onormallyincluded-in-Except-as-required-by-paragraph16(i),-the-disclosuresrequiare-not-required-if-anentity’sinterimfinancialreportincludesstatementsandselectedexplanatorynotesratherthanacompleteset-of-financial8fr(a)balancesheetasoftheendofthecurrentinterimperiodandacomparativet21.For-an-enterprisewhosebusiness-is-highlyseasonal,financialintwelve-monthperiodmay-be-useseasonalareencouraged-to-considerreportingsuchinformation22.Appendix-A-illustrates-the-periodsrequired-to-bepresented-by-anenterprisethatreports924.FRS-1-PresentationofFinancialStatementsandFRS-8-AccountingPolicies,ChangesinAccountingEstimatesandErrorsdefine-an-item-as-material-ifitsomission-or-misstatementcouldinfluencetheeconomicdecisions-of-users-of-thefinancialstatements.FRS1requiresseparatedisclosure-of-materialitems,including-(for-example)discontinuedoperations,andFRS-8reqchanges-in-accountingpolicies.The-two-Stan25.Whilejudgement-is-alwaysrequired-in-assessingmateriality,thirecognitionanddisclosuredecision-on-data-for-theinterimperiod-by-itself-for-reasonsofunderstandability-of-theinterimfigures.Thus,accountingpolicies-or-estimates,andfromnon-disclosure.Theoverridinggoal-is-toensurethat-an-interimfinancialreportincludes-all-informationthat-is-relevant-to-understanding-an-entity'sfinancialpositionandforthatfinalinterimperiod,thenatu27.FRS8requiresdisclosure-of-thenature-and-(ifpracticable)-the-amount-of-a-changeestimatethateitherhas-a-materialeffect-in-thecurrentperiod-or-isexmaterialeffect-in-subsequentperiods.Paragraph16(d)-of-thisStandainterimperiodrelating-to-inventorywrite-downs,restructurings,-or-impairmentlossesthatwerereported-in-anearlierinttheprecedingparagraph-is-consistentwith-the-FRS-8-requirementand-is-intended-to-benarrow-in-scope-relatingonly-to-thechange-in-estimate.Anentity-is-notrequiredincludeadditionalidstatements-as-in-its-annualstatementsmayseem-to-suggestthatinterimperiodmeasurementsaremade-as-ifeachinterimperiodstandsalone-as-anindependentreportingperiod.However,-by-providingthat-the-frequency-of-ashould-not-affect-the-measurement-ofitsannualresults,paragraph-28-acaninterimperiod-is-apart-of-involvechanges-in-estimates-of-amountsreported-in-priorinterimperiods-of-thecurrent(a)theprinciples-for-recognising-and-measurirestructurings,-or-impairments-in-aninterimperiod-are-thesame-as-thosethatenterprisewouldfollowifitpreparedonlyannualfisuchitems-are-recognisedandmeasured-in-onechanges-in-asubsequentinterimperiod-ofthatfinancialyear,-the-ischanged-in-thesubsequentinterimperiodeither-by-accrual-of-anaamountofloss-orbyreversal-ofthepreviouslyrecognisedamou(b)a-costthatdoes-notmeetthedefinition-ofan-assetatthe-end-oisnotdeferredonthebalancesheeteither-to-awaitfuturewhether-it-hasmet-the-definition-of-anasset-or-tosmoothearningsoverinterim(c)income-tax-expense-is-recognised-in-eachinterimperiodbaseestimate-of-theweightedaverageannualincome-tax-rahave-to-beadjusted-in-asubsequentinterimperiod-of-thatfinancialyear-if-the31.Under-the-Framework-for-thePreparation-and-Presentation-of-FinancialStatements(theFramework),recognition-is-the"process-of-incorporating-in-thebalancesheet-or-incomestatementanitemthatmeetsthedefinitirecognition".Thedefinitions-ofassets,liabil32.Forassets,-the-sametests-of-futureeconomicbenefitsapply-at-interimdatesandend-of-anenterprise'sfinancialyear.Coststhat,-by-theirnature,would-not-qualifyassets-atfinancialyearendwould-notqualify-atinterimdateseither.Similarly,-a-lianinterimreportingdatemustrepresent-an-existingobligation-at-thatdate33.Anessentialcharacteristic-of-income(revenue)-and-expenses-is-that-the-relatedinflowsrecognised.TheFrameworksaysthat"expenses-are-recognised-in-theinwhen-a-decrease-in-futureeconomicbenefitsrelated-to-adecrease-in-anasincrease-of-aliabilityhasarisenthatcan-be-measuredrnotallow-the-recognition-ofitems-in-thebalancesheetwhich-do-notmeet-the-definitionofassets-orliabilitiesfinancialstatements,-an-enterprisethatreportsonlyannually-is-able-to-takeintoaccountinformationthatbecomesavailablethrough35.Anenterprisethatreporthereafter-in-making-the-measurements-in-itsfinancialstatements-for-thefirstsix-monthperiodandinformationavailable-by-year-end-or-sThetwelve-monthmeasurements-will-reflectpossifamountsreported-for-thefirstsix-monthperiod.Theamountsreported-in-tfinancialreport-for-thefirstsix-mont16(d)and-26-require,however,that-the-natureandamount-of-anysignificanteach-set-offinancialstatements-is-beingprepared.Amounts-of-incomeandexpensesreported-in-thecurrentinterimperiod-will-reflectanychanges-in-estimates-of-amountsreported-in-priorinterimperiods-of-thefinancialyear.Theamountsreported-in-priorhowever,thatthe-natureandamouenterprisesconsistentlyearnmorerthan-in-otherinterimperiods,-foranticipateordeferthattypeofcostattheendofthefinancialyear.Applying-the-Recognitiona40.Appendix-B-providesexamples-of-applyingthegeneralrecognitionandmeasuremprinciples-setoutiwlddgapplied-to-aparticularclass-of-transactionsthroughout-an-entirefinanciaFRS-8,-achange-in-accountingpolicy-is-reflected-by-retrospectiveapplication,wirestatement-of-priorperiodfinancialdata-as-farback-as-itpracticable.However,-if-thecumulativeamount-of-theadjustmentrelating-to-priorfinancialyears-is-impracticabletopracticable.Theeffectoftheprinciple-in-paragraph-43-is-to-requirethatwifinancialyearanychange-in-accountingpolicy-is-appliedeitherretronotpracticable,prospectively,from-no-la45.Toallowaccountingchanges-to-bereflected-as-ofwouldallowtwodifferingaccountingpolicies-to-beapplied-to-aparticularclassoftransactionswithin-a-singlefinancialyear.Theresultwould-be-interimallocationdifficulties,obscuredopeAppendixAThisAppendix,whichisillustrativeanddoesnotformpartofthestandards,providesexamplestoillustrateapplicationoftheprincipleinparagraph20.Thepurposeoftheappendixistoillustratetheapplicationofthestandardstoassistinclarifyingtheirmeaning.1.Theenterprise'sfinancialpresent-the-followingfinancialstatements(condensedorcomplete)-in-itshalf-yearly 2.Theenterprise'sfinancial-ypresent-the-followingfinancialstatemen ThisAppendix,whichisillustrativeanddoesnotformpartofthestandards,providesexamplesofapplyingthegeneralrecognitionandmeasurementprinciplessetoutinparagraphs28-39ofthisStandard.Thepurposeoftheappendixistoillustratetheapplicationofthestandardstoassistinclarifyingtheirmeaning.1.Ifemployerpayrolltaxes-or-contributions-to-goveassessed-on-anannualbasis,-the-ethough-a-largeportion-of-thepaymentsmaycommonexample-is-anemployerpayronofurtherpaymentsthr2.Thecost-of-aplannedmajorperiodicmaintenance-or-overhaul-or-otherseasonalpurposesunless-an-eventhascausedtheenterprise-to-have-a-lobligation.Themereintenti3.Aprovision-is-recognisedwhen-an-enterprisehatransfer-of-economicbenefits-as-aresult-of-aneventthathascreated-a-legalorconstructiveobligation.Theamount-of-theobligation-is-adjustedupward-or-downward,with-a-correspondingloss-or-gainrecognised-in-theincomestatement,-if-theenterprise'sbestestimate-oftheamountoftheobligationchanges.4.ThisStandardrequiresthat-an-enterpriseapply-the-samecriteria-for-recognimeasuring-a-provision-at-aninterimdate-as-itwould-at-theend-ofitsfinancialyear.Theexistence-or-non-existence-of-anobligation-to-transferbenefits-is-not-a-function-of-thelength-ofthereportingperiod.-Itis-aquestio5.Thenature-of-year-endbonusesvarieswidely.Some-are-earnedsiemploymentduring-a-timeperiod.Somebonusesarquarterly,-or-annualmeasure-of-operatingresult.Theymay-be-purelydiscretionary,contractual,-orbased-onobligation-or-pastpracticewouldmake-the-bonus-a-constructiveobligation-for-whichtheenterprise-has-norealisticalternative-but-tomake-the-payments,-and-(b)-a-reliable7.Contingentleasepaymentscan-be-anexample-of-alegal-or-constructiveobligationthatarerecognised-as-aliability.If-a-leaseprovides-for-continlesseeachieving-a-certainlevel-of-annualsales,-a-ofthefinancialyearbefore-the-requiredafthatrequiredlevel-of-sales-is-expected-to-beachievedand-the-enterprise,therefo8.Anenterprise-will-apply-the-defsameway-in-aninrecognitioncriteria-for-anintangibleasset-are-met-are-recognised-as-anincurredafter-the-specificpointin-time-ofthe-cost-ofanintanin-the-hopethatthe-reco9.Pensioncost-for-aninterimperiod-is-calculated-on-ayear-to-dateactuariallydeterminedpensioncostrate-at-tsignificantmarketfluctuationssincethattimeand-for-significantcurtailments,settlements,orothersignificantone-timeinfutureperiods-if-thecurrentperiod'sentitlement-is-notused-in-full.FRS-19-EmployeeBenefitsrequiresthat-an-enterprisemeasuretheexpectedcost-of-andobligationforaccumulatingpensatedabsences-at-theamount-the-enterpriseexpects-to-pay-as-aresult-of-theunusedentitlementthathasaccumulated-at-thebalancesheetdate.Thatprinciple-is-alsoapplied-at-interimfinancialreportingdates.Conversrecognises-no-expense-or-liability-for-non-accumulatingcompensatedabsences-at-aninterimreportingdate,justas-itrecognisesnone-atacostsgenerally-are-discretionayear-to-year.Recognising-an-obligation-at-aninterimfinancialreportincoststhathave-not-yetbeenincurredgenerally-is-notconsistentwith-the-definition-of-a12.Interimperiodincome-tax-expense-13.This-is-consistentwith-the-basicconceptsetoutin-parecognitionandmeasurementprinciplesareapplied-in-annualfbasis.Interimperiodincome-tax-expepre-taxincome-the-taxratethatwoulthat-is,-theestimatedaverageannualeffectiveincome-tax-rate.Thatestiannualratewouldreflect-a-blend-of-theprogressive-tax-ratestructtheincome-tax-ratesscheduled-to-takeeffectlater-in-thefinancialyear.FRS-12-Taxesprovidesguidance-on-substantivelyenactedchanges-in-taxrates.Theestimatedaverageannualincome-tax-ratewould-be-rewithparagraph-28-of-this-Standard.Paragraph16(d)requiresdisclosure-of-asignificant14.Totheextentpractictaxincome-of-eachjurisdiction.Similarly,-if-differentincome-tax-ratesapply-to-differentcategories-of-income-(such-ascapital-gains-orincomeearned-in-particularindustries),totheextentpracticable-a-separaterate-is-applied-to-eachindividualcategory-of-iperiodpre-taxincome.Whilethatdegree-of-precision-is-desirable,-it-maynotbeachievable-in-allcases,and-a-weightedaverage-of-ratesacrossjurisdictions-or-acrosscategories-ofincome-is-used-ifitis-a-reasonableapproximation-ofthe15.Toillustrate-the-application-of-theforegoingpr-to-earn10,0f20percent-on-thefirst20,000-of-annualearningsand-30-percent-on-alladditionals.Actualearningsmatchexpectations.Thefollowingtaf16.Asanotherillustration,-an-enterpriserepofirstquarter-but-expects-to-incurlosses-of-5,000-in-each-of-thethreeremainingquartersaverageannualincome-tax-rate-is-expecte0017.Ifthefinancialreportingyearand-the-income-tax-yeardiffer,income-tax-expense-for-theinterimperiods-of-thatfinancialreportingyear-is-measuredusingseparateweightedaverageestimatedeffective-tax-rates-for-each-of-theincome-tax-yearsapplied-to-the18.Toillustrate,-anItstaxableyearends-31-Year1Year1Year2Year2YearYear2-taxjurisdictionsgivetaxpayerscreditsfcapitalexpenditures,exports,researchanAnticipated-tax-benefits-of-thistype-for-the-full-year-are-generallyreflectedinputingcalculated-on-anannualbasisundermost-tax-lawsandtaxbenefitsthatrelate-to-aoexpense-in-thatinterimperiod,-in-thesamewaythatspecial-tax-ratesapplicabletoparticularcategories-of-incomeare-not-blendedinto-a-singleeffectiveannual-tax-rate.Moreover,-in-somejurisdictions-tax-benefits-or-credits,includingthoserelated-to-capitalexpendituresandlevels-ofback-to-recovercurrent-tax-of-a-previousperiodshould-be-recognised-as-anasset".A21.FRS-12-providesthat-"a-deferred-tax-assetshould-be-recognised-for-thecarryforwardofunused-tax-lossesandunused-tax-credits-to-theextentthat-it-isprobablethatfuturecan-be-utilised".FRS-12-providescriteria-for-assessing-the-probability-of-taxableprofitattheend-of-eachinterimperiodand,-if-theyaremet,theeffect-of-thetaxlosscarryforward-is-reflected-in-theputation-of-theestimatedaverageannualeffectf10,000-for-income-tax-purposes-at-thestart-of-thecurrentfinancialyear-for-whichadeferred-tax-assethas-not-beenrecognised.Theenterpriseearquarter-of-thecurrentyearandexpects-to-earn10,000-in-each-of-thethreeremaininglabour,-or-otherpurchasedgoodsandservices-are-anticipated-in-discounts-are-notanticipatedbecause-the-resultingasset-or-liabilitywould-not-satisfytheconditions-in-theFrameworkthas-a-result-of-apasteventandthat-a-liabilitymust-be-apresentobligationwhosethatinterimperiod.Itd25.Inventoriesaremeasured-for-interimfinancialreporting-by-thesameprfinancialyearend.FRS-2-Inventoriesestablishesmeasuringinventoriedatebecause-of-theneed-to-determineinventoryquantities,costs,and-nevalues.Nonetheless,thesamemeasureinventories.Tosavecinterimdates-to-agreaterextentthan-at-annualreportingdates.ofhow-to-applythenetrealisablevaluetest-at-aninterimdateandhow-to-treatmanufacturingvariances-at26.The-net-realisablevalue-of-inventories-is-determined-by-reference-to-sellingpricesandwritedown-to-netrealisablevalue-in-asubsequentinterimperiodonly-if-itwouldbe29.FRS-21-TheEffectsofChangesinForeignExchangeRatesspecifieshow-to-translatetheguidelines-for-usingaverage-or-closingforerecognising-the-resultingadjustments-in-profit-or-loss-or-inequity21,-the-actualaverageandclosingrates-for-theinterimperiod-are-used.Entitieanticipatesomefuturechanges-in-foreignexchangerates-in-theremaindefinancialyearin-transl30.IfFRS-21-requirestranslationadjustments-be-recogninotdefersomeforeigncurrencytranslationadjustments-at-aninterimdate-if-the32.FRS-29-FinancialReportinginHyperinflationarystatements-ofanenterpriseththe-net-monetaryposition-is-included-in-netincome.Also,parativefinancialdatareported-forpriorpdata-in-themeasuringunit-as-of-the-end-of-theinterimperiod,with-the-resultinggainor