TAILIEUCHUNG - International Accounting Standard 34: Interim financial reporting

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 34 Interim Financial Reporting was issued by the International Accounting Standards Committee in February 1998. A limited amendment was made in 2000. | IAS 34 International Accounting Standard 34 Interim Financial Reporting This version includes amendments resulting from IFRSs issued up to 31 December 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.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)† • Improvements to IFRSs (issued May 2008).* The following Interpretation refers to IAS 34: • IFRIC 10 Interim Financial Reporting and Impairment (issued July 2006). * effective date 1 January 2009 † effective date 1 July 2009 © IASCF 1697 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 8–8A Form and content of interim financial statements Selected explanatory notes 9–14 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 .

• Tiêu chuẩn - Qui chuẩn
• International Accounting Standard
• Chuẩn mực kế toán quốc tế
• Interim financial reporting
• International Accounting Standard 34
• Financial statements
• Interim financial report
• International Accounting Standard 39
• Financial instruments
• Financial liability
• Financial assets
• International Accounting Standard 8
• Accounting policies
• Accounting estimates
• Borrowing costs
• Government grants
• Accounting for government grants
• International Accounting Standard 20
• Government assistance
• International Accounting Standard 23
• Qualifying asset
• Retirement benefit plans
• International Accounting Standard 26
• Benefit plans
• Contribution plans
• Separate financial statements
• International Accounting Standard 27
• Consolidated financial statements
• Accounting for investments in subsidiaries
• Investment property
• International Accounting Standard 40
• Accounting policy
• Fair value model
• International accounting
• Lecture International accounting
• International convergence
• Financial reporting
• International federation of accountants
• Presentation of financial statements
• Operating segments
• International Accounting Standard 2
• Costs of purchase
• Cash flows
• Statement of cash flows
• International Accounting Standard 7
• Foreign exchange rates
• The reporting period
• International Accounting Standard 10
• Reporting period
• Construction contracts
• International Accounting Standard 11
• Classification of leases
• Financial statements of lessees
• Leaseback transactions
• International Accounting Standard 17
• Insurance contracts
• International Accounting Standard 18
• Sale of goods
• Employee benefits
• International Accounting Standard 19
• International Accounting Standard 21
• Presentation currency
• Foreign operation
• Related party disclosures
• International Accounting Standard 24
• Related parties
• Sshare based payment
• Investments in associates
• International Accounting Standard 28
• Business combinations
• Hyperinflationary economies
• International Accounting Standard 29
• International Accounting Standard 32
• Share based payment
• Earnings per share
• International Accounting Standard 33
• Impairment of assets
• International Accounting Standard 36
• Intangible asset
• Corporate assets
• Contingent liabilities
• International Accounting Standard 37
• Present obligation
• Intangible assets
• International Accounting Standard 38
• Future economic benefits