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37.如果主体被要求或选择按照国际财务报告准则列报中期财务报告,主体应适用《国际会计准则第34号》的规定。因此,无论《国际会计准则第34号》还是本国际财务报告准则都没有要求主体: (1)遵循《国际会计准则第34号》列报中期财务报告;或
37. If an entity is required or elects to present its interim financial report in conformity with IFRSs, the entity should apply the provisions of IAS 34. Therefore, neither IAS 34 nor this IFRS call for the entity to: (1) Present the interim financial report in accordance with IAS 34; or