...其1992年发布的“财务会计报告准则第3号(Financial Reporting Standard,FRS3)-财务业绩报告”(Reporting Financial Performance)中同样也并没有对企业的会计年度起讫日期做出任何规定。
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...0 月,英国会计准则委员会(ASB) 正式公布了财务报告准则第 3 号(FRS3)《报告财务业绩》(Reporting Financial Performance)率先要求企业将全部已确认利得和损失表(Statement of Total Recognized Gains and Losses)作为对外编报的主要财务报表和损益表...
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The financial reporting of activities related to the performance of the quality management system and product conformity should be used in management reviews.
与质量管理体系业绩和与产品符合性有关的活动的财务报告应当用于管理评审。
Inappropriate reporting and disclosure of financial performance.
财政执行情况的报告和披露不足。
Conventional accounting reports place more emphasis on the financial performance of reporting entities compared to their social and environmental performance.
传统会计报告更重视报告实体的财务业绩,对于社会和环境性能的报告相比较而言较弱。
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