IAS 34 applies if an entity using IFRS Standards in its annual financial statements publishes an interim financial report that asserts compliance with IFRS Standards. IAS 34 prescribes the minimum content of such an interim financial report.

International Accounting Standard 34 . Interim Financial Reporting (IAS 34) is set out in paragraphs 1–59. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 34 should be read in the context of its objective and the Basis for Conclusions, the . Preface to IFRS Standards. and the

IAS 34 sets out the requirements for interim financial reporting, including the content and presentation of interim financial statements.

IAS 34 should be read in the context of its objective and the Basis for Conclusions, the Preface to IFRS Standards and the Conceptual Framework for Financial Reporting. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.

國際會計準則第34 號個案釋例 – 7 – 帳面金額之差額$331，調整c 國可辨認資產之帳面金額，此增加部分則立即認列為 當期損益。甲公司於20x2 年3 月31 日評估無須提列額外減損或迴轉已提列之減損。

An entity is required to apply IAS 34 if it elects to (or must) prepare interim financial statements in accordance with IFRS Accounting Standards as a result of local legislation. An entity that presents interim financial statements can choose to prepare them either in the format of a

IAS 34 Interim Financial Reporting The objective of this Standard is to prescribe the minimum content of an interim financial report and to prescribe the principles for recognition and measurement in complete or condensed financial statements …

国际会计准则第34号（ias 34）中期財務報告是国际会计准则之一，簡稱：ias 34，生效始自1999年1月1日，目的是統一按標準化編寫财务报表。 IAS 34规定 中期财务报告 的基本内容，确认和计量原则。

ias 34規定中期財務報告的基本內容，確認和計量原則。 中期財務報告的 及時 和 可靠 ，有助 投資者 及 債權人 等閱讀者，明白該報告企業的 盈利 和 現金流 等的財務能力。

IAS 34 1419 ¦ª£ ´ ª §££ª£ ±´¦ ¡ £ International Accounting Standard 34 Interim Financial Reporting רשא םיימואלניב יפסכ חוויד ינקתמ םיעבונה םינוקית תללוכ וז הסרג ראוניל םוימ רחואמ אל םתליחת דעומו יאמב דע ומסרופ