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目 标1.本国际财务报告准则的目标是确保实体首份按国际财务报告准则编制的财务报表 ,以及这些财务报表涵盖的部分期间的中期财务报告提供高质量的信息 :(1)这些信息对使用者透明并且在所有列报期间可比 ;(2 )提供合理的按照国际财务报告准则进行会计处理的起点 ;(3)编制成
Objectives 1. The objective of this IFRS is to ensure that the entity’s first financial statements prepared in accordance with IFRSs and the interim financial reports for the periods covered by these financial statements provide high quality information: (1) Transparent and comparable during all presentation; (2) provide a reasonable starting point for accounting treatment in accordance with IFRS; (3) prepare