一、中期财务报告的理论比较国际上对中期财务报告(简称“中报”)主要有三种不同的理论与方法:独立观、整体观和综合观。美国财务会计准则委员会(FASB)采用的是整体观,明确规定要把中期只看成是年度的一个组成部分,其会计估计、成本费用分配、递延和应计项目的处理等,需考虑对 I. Theoretical Comparison of Interim Financial Reports There are mainly three different theories and methods in international medium-term financial reports (“China Daily”): independence, holism and integration. The Financial Accounting Standards Board (FASB) adopts the holistic view that it is clearly stipulated that the medium term should only be considered as an integral part of the year. Its accounting estimates, cost and expenses allocation, deferral and accruals treatment should be considered