财务报表列报

2008年10月16日，国际会计准则理事会（IASB）和美国会计准则委员会（FASB）联合发布了《改进财务报表列报初步意见讨论稿》。

In October 16,2008 , the International Accounting Standards Board ( IASB ) and Financial Accounting Standards Board ( FASB ) jointly issued the Discussion Paper & Preliminary Views on Financial Statement Presentation .

解析《企业会计准则第30号&财务报表列报》

Analysis on The 30th Enterprise Accounting Standard & Financial Statement Report ;

然而，在实际中财务报表列报都或多或少的存在一些缺陷。

As a matter of fact , there are flaws in the financial statement presentation more or less .

本章主要是在前面章节主要内容和取得的观点的基础上，提出改进我国现行财务报表列报的建议。

Chapter four , based on the previous section , present the proposal to improve the presentation of our financial statements .

首先从我国财务报表列报的现状入手，指出了现行报表在报表间勾稽关系、报表项目分类、信息披露等方面存在的问题。其次介绍了国际财务报表列报改革的具体内容。

This paper starts from the current situation of Chinese Financial Statement Presentation , pointing the existing problems of interior structures , disclosure of information , etc. And then it introduces the specific programs of the reform of IFRS .

财务报表的列报与披露。

Presentation of financial reporting and disclosure .

充分披露原则是指公司的财务报表应列报足够多的信息，以使外界能够据此对公司作出合理的判断。

The adequate disclosure principle holds that a company 's financial statements should report enough information for outsiders to make knowledgeable decision about the company .

对套期会计准则规定复杂性导致实务应用成本高及会计处理方法的可选择性改变财务报表的列报基础，增加财务报表分析的难度等问题也作出较为深入的阐述。

Pointed out that the following issues : hedge accounting standard is complicated and lead to practical applications of high cost . The choices of accounting methods change the basis of presentation of financial statements .

《财务报表编制及列报框架》阐述了IFRS的基本原则。

The Framework for the Preparation and Presentation of Financial Statements states basic principles for IFRS .

性质或功能类似的项目，其所属类别具有重要性的，应当按其类别在财务报表中单独列报。

As for items with similar nature or function , if the category in which they fall is of importance , they must be presented separately in the financial statements .

审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。

An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management , as well as evaluating the overall presentation of the financial statements .

基于财务分析视角的改进财务报表列报效果研究&来自中石油和中石化的实例检验

Research on the Effect of the Improvement of Financial Statement Presentation & Case Study on PetroChina and Sinopec