gains (losses) from operations 中文意思是什麼
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Chapter two firstly discusses controversial issue about the basis of interim reports that is whether interim period is to be viewed as a presentation of an autonomous period or as an integral part of the annual reporting period the author suggests certain accounting principles and practices followed for annual reporting purpose require certain modification so that the reported results for the interim period may better relate to the results of operations for the annual period except that it is also depicted the influences from interim accounting changes the accounting of two special gains and losses items the measurement of intraperiod income tax and varieties of interim models the author devotes to give reasonable suggestions of interim reporting which can satisfy the nee
首先通過有關定義的介紹，指出通常意義下的中期財務報告是相對于年度財務報告而言的，是企業在正常經營情況下定期對外披露、且涵蓋期間短於一個完整會計年度的財務報告。然後在此基礎上，圍繞誰是財務報告信息的使用者、他們需要哪些信息，以及企業應該提供哪些信息，推斷出中期財務報告的側重點對于年度財務報告應有所不同，但從本質上講，兩者都屬於一種不完全循環期間的定期報告，都具有滿足信息使用者決策需要的共同目標。
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