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本文从中期财务报告的定义、中期财务报告的作用、中期财务报告的理论基础等三个方面论述了中期财务报告的基本问题,重点阐述了中期财务报告理论基础中的独立观和一体观两种观点。
This article discusses the basic problems of interim financial report from three aspects: the definition of interim financial report, the function of interim financial report and the theoretical foundation of interim financial report. It mainly elaborates two kinds of independence and one concept in the theoretical foundation of interim financial report View.