论文部分内容阅读
2001年11月2日,财政部发布了《企业会计准则——中期财务报告》(以下简称中期财务报告准则),并要求所有上市公司从2002年1月1日起执行。现就该准则涉及的有关问题说明如下: 问:中期财务报告准则主要规范了哪些内容? 答:中期财务报告准则主要规范了两个方面的内容: (一)中期财务报告的基本内容。包括中期财务报告至少应当包括的组成部分、中期会计报表的格式与内容、中期会计报表的有关编制要求、比较会计报表以及中期会计报表附注
On November 2, 2001, the Ministry of Finance released the Accounting Standard for Business Enterprises - Interim Financial Report (hereinafter referred to as the “Interim Financial Reporting Standards”) and required all listed companies to be effective from January 1, 2002. The relevant issues covered by the Code are as follows: Q: What are the key provisions of the interim financial reporting standard? A: The interim financial reporting standards mainly regulate two aspects: (1) The basic content of interim financial reports. Including at least the components of interim financial report, the format and content of interim financial statements, the relevant preparation requirements of interim financial statements, the comparative accounting statements and the notes to the interim financial statements