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- 致同发布IFRS2022年中期合并财务报表范例
致同发布IFRS2022年中期合并财务报表范例
2022-06-20
国际会计准则理事会(IASB)每年都会针对国际财务报告准则(IFRS)起草和公布一些新准则或者新修订,这对整套财务报表的列报或会产生重大影响。
近期,致同国际(GTIL)发布《IFRS 2022年中期合并财务报表范例》(以下简称“中期财务报表范例”),以反映IAS 34的变化,以及其它在2022年4月30日前发布,并将于2022年12月31日生效的国际财务报告准则(IFRS)变化。
中期财务报表范例选取自2022年1月1日起为期6个月的财务周期,并虚构了一家下设咨询、服务和零售实体的某公司及其子公司(“集团”)。该公司已连续多年编制IFRS财务报表,并遵循IAS 34编制截至2022年6月30日的半年期中期财务报表。
通过对该公司的商业活动及财务情况进行分析,我们将在本次发布的近50页范例中,介绍中期财务报表的一种可行性方案。
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