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Chuẩn mực kế toán quốc tế IAS 34

This version includes amendments resulting from IFRSs issued up to 17 January 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.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. | IAS 34 International Accounting Standard 34 Interim Financial Reporting This version includes amendments resulting from IFRSs issued up to 17 January 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.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 . The following Interpretation refers to IAS 34 IFRIC 10 Interim Financial Reporting and Impairment issued July 2006 . IASCF 1643 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 Form and content of interim financial statements 9-14 Selected explanatory notes 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 FINANCIAL STATEMENTS 26-27 RECOGNITION AND MEASUREMENT 28-42 Same accounting policies as annual 28-36 Revenues received seasonally cyclically or occasionally 37-38 Costs incurred unevenly during the financial year .