国际财务报告准则——财务报表范例（英文版）

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1、!IASPLUSINTERNATIONALFINANCIALREPORTINGSTANDARDSModelFinancialStatementsandChecklistINSERTIMAGEHEREDecember2003!IASPLUSINTERNATIONALFINANCIALREPORTINGSTANDARDSModelFinancialStatementsandChecklistTheinformationinthispublicationhasbeenwritteningeneralterms.Itisintendedas

2、aguideonlyandtheapplicationofitscontentstospecificsituationswilldependontheparticularcircumstancesinvolved.Itcannotbeappliedtoaspecificsituationwithoutappropriateprofessionaladvice.Accordingly,werecommendthatreadersseeksuchprofessionaladviceregardingtheirparticularcirc

3、umstances.Thispublicationshouldnotbereliedonasasubstituteforsuchprofessionaladvice.AllofficesofDeloitteToucheTohmatsuwouldbepleasedtoadviseyou.Whileallreasonablecarehasbeentakeninthepreparationofthispublication,neitherDeloitteToucheTohmatsu,noranyofitsoffices,partnerso

4、remployees,acceptanyresponsibilityforanyerrorsitmightcontain,whethercausedbynegligenceorotherwise,orforanyloss,howsoevercaused,incurredbyanypersonasaresultofrelyingonit.©2003DeloitteToucheTohmatsu.Allrightsreserved.HK-121-03CONTENTSPageModelFinancialStatements5Presenta

5、tionandDisclosureChecklist77ABBREVIATIONSThefollowingabbreviationshavebeenusedthroughoutthischecklist:GAAPGenerallyAcceptedAccountingPrinciplesIASInternationalAccountingStandard(s)IASBInternationalAccountingStandardsBoardIASCInternationalAccountingStandardsCommitteeIFR

6、ICInternationalFinancialReportingInterpretationsCommitteeoftheIASBIFRSInternationalFinancialReportingStandard(s)SICInterpretationissuedbytheStandingInterpretationsCommitteeoftheIASB(predecessorbodytotheIFRIC)!IASPLUSModelFinancialStatementsINTERNATIONALFINANCIALREPORTI

7、NGSTANDARDSModelFinancialStatementsINSERTIMAGEHEREDecember2003ThemodelfinancialstatementsofInternationalGAAPHoldingsLimitedareintendedtoaddressthepresentationanddisclosurerequirementsofInternationalFinancialReportingStandards(IFRS).Theyalsocontainadditionaldisclosurest

8、hatareconsideredtobebestpractice,particularlywheresuchdisclosuresareincludedinillustrativeexamplesprovidedwithaspecif