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2001年11月,财政部发布了《企业会计准则——中期财务报告》,以规范我国上市公司中期报告信息披露,提高中期报告的会计信息质量。美国会计原则委员会(APB)早在1973年就发布了涉及中期财务报告会计计量原则的第28号意见书(APB28),1974年财务会计准则委员会(FASB)又发布了对APB28某些段落进行修正的第三号财务会计准则(FAS3)。国际会计准则委员会(IASC)也于1998年2月发布了第34号国际会计准则(IAS34)“中期财务报告”。本文拟就我国中期报告准则与IAS34以及美国相关会计准则作以下比较。
In November 2001, the Ministry of Finance released the Accounting Standard for Business Enterprises - Interim Financial Report to regulate the disclosure of information in the interim report of listed companies in China and improve the quality of accounting information in the interim report. As early as 1973, the United States Accounting Standards Board issued Opinion 28 (APB28) on the principles of accounting measurement for interim financial reporting. In 1974, the Financial Accounting Standards Board (FASB) released a revision of certain paragraphs of APB28 Third Financial Accounting Standards (FAS3). The International Accounting Standards Board (IASC) also issued IAS34 / Interim Financial Reporting in February 1998. This article intends to compare our interim reporting standards with IAS34 and the relevant US accounting standards.