中期财务报告的若干问题探讨

Discussion of several questions on interim financial reporting

国际会计准则委员会 (IASC)于 1 998年 2月发布了第 34号国际会计准则 (IAS)“中期财务报告” ,这是IASC首次就中期财务报告问题发布准则。中国证监会为帮助投资者更好地根据会计信息进行投资决策 ,也于 1 998年 6月底颁布了修改后的《公开发行股票公司信息披露的内容与格式准则第三号———中期报告的内容与格式》 ,要求上市公司完善中报的信息披露功能。本文试就中报的编制依据 ,会计要素的确认与计量 ,以及若干特殊问题加以探讨。

IASC has enacted IAS34 “interim financial reporting” on 2,1998,it is the fist time that IASC enact standard on IFR.in order to help investers to make invest decisions properly,“the security supervision committee of China enact the content and form of publicly offer company's information disclosure No 3-the content and form of IFR”on 6,1998.It requires that listed company must perfect the function of information disclosure about IFR.in this paper,we discuss how to draw up IFR and how to recognize or measure accounting elements.At the same time,we give some consideration to other special problems.