Chuẩn mực kế toán quốc tế IAS 34

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Chuẩn mực kế toán quốc tế IAS 34

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This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 34 Interim Financial Reporting was issued by the International Accounting Standards Committee in February 1998. A limited amendment was made in 2000. In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. Since then, IAS 34 has been amended by the following IFRSs: • • • • • • • • • IAS 1 Presentation of Financial Statements (as revised in December 2003) IAS 2 Inventories...

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