Nhà máy và thiết bị chính thanh tra hoặc sửa chữa lớn Chi phí Thu nhậpmỗi Chia sẻ-dụng cụ tài chính và hợp đồng khác có thể được giải quyết trong cổ phiếu thuế thu nhập-Thay đổi trong trạng thái thuế của một doanh nghiệp hoặc các cổ đông của nó không | IAS 34 141 MAIN REQUIREMENTS IAS 34 defines the minimum content of an interim financial report as a condensed balance sheet condensed income statement condensed statement showing changes in equity condensed cash flow statement and selected explanatory notes. The standard also prescribes the principles for recognition and measurement in financial statements presented for an interim period. The periods and items to be covered by the interim financial statements are as follows Balance sheet as of the end of the current interim period and a comparative balance sheet as of the end of the immediately preceding financial year Income statements for the current interim period and cumulatively for the current financial year to date with comparative income statements for the comparable interim periods current and year-to-date of the immediately preceding financial year Statement showing changes in equity cumulatively for the current financial year to date with a comparative statement for the comparable year-to-date period of the immediately preceding financial year Cash flow statement cumulatively for the current financial year to date with a comparative statement for the comparable year-to-date period of the immediate preceding financial year The interim financial reports should present each of the headings and the subtotals as illustrated in the most recent annual financial statements and the explanatory notes as required by IAS 34. Additional line items should be included if their omission would make the interim financial information misleading. If the annual financial statements were consolidated group statements the interim statements should be group statements as well. An enterprise should use the same accounting policy throughout the financial year with the same policies for interim reporting and annual financial statements. The exceptions are accounting policy changes made after the date of the most recent annual financial statements and which would be incorporated in
