目标本准则的目标是规定中期财务报告最基本内容，并规定中期完整或简明的财务报表中应采用的确认和计量原则。及时和可靠的中期财务报告可以帮助投资者、债权人和其他人士了解企业获利和产生现金流量的能力及其财务状况和流动性。范围１．本准则不强制规定哪些企业应公布... Objectives The objective of these guidelines is to set out the most basic elements of interim financial reporting and to set out the principles of recognition and measurement to be used in the interim complete or condensed financial statements. Timely and reliable interim financial reporting can help investors, creditors and others understand the ability of businesses to generate profits and generate cash flows, their financial position and liquidity. Range 1. This Code does not obligate which companies should publish ...