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财务报表的使用者应该意识到,据以编制财务报表的主要假定是了解和解释财务报表的基础。本公告以下部分的目的就在于促使企业提高所揭示信息的质量来加深这种理解。为实现上述目的,本公告制定了标准会计实务,要求在财务报表中对所执行的会计政策作出清楚的解释,需解释的范围视其对提供真实与公允观点这一目的的重要性而定。本公告不是为个别项目制定会计准则,这些个别项目将在以后不断颁布的标准会计实务公告中分别予以讨论。
Users of financial statements should be aware that the main assumption upon which they are prepared is to understand and explain the fundamentals of the financial statements. The purpose of the following sections of this bulletin is to deepen this understanding by encouraging companies to improve the quality of the information disclosed. To achieve this goal, this Announcement sets out standard accounting practices that require a clear explanation of the accounting policies in place in the financial statements. The extent to which such statements need to be interpreted depends on their importance for the purpose of providing a true and fair view. This announcement does not set out accounting standards for individual projects and these individual projects will be separately discussed in the standard accounting practice announcements promulgated continuously.