香港会计准则02-利润表.pdfVIP

SSAP 2 (October 2001) SSAP 2 STATEMENT OF STANDARD ACCOUNTING PRACTICE 2 NET PROFIT OR LOSS FOR THE PERIOD, FUNDAMENTAL ERRORS AND CHANGES IN ACCOUNTING POLICIES (Revised March 1984, December 1993 and May 1999 and October 2001) The standards, which have been set in bold italic type, should be read in the context of the background material and implementation guidance and in the context of the Foreword to Statements of Standard Accounting Practice, Interpretations and Accounting Guidelines. Statements of Standard Accounting Practice are not intended to apply to immaterial items (see paragraph 8 of the Foreword). Objective The objective of this Statement is to prescribe the classification, disclosure and accounting treatment of certain items in the income statement so that all enterprises prepare and present an income statement on a consistent basis. This enhances comparability both with the enterprises financial statements of previous periods and with the financial statements of other enterprises. Accordingly, this Statement requires the classification and disclosure of extraordinary items and the disclosure of certain items within profit or loss from ordinary activities. It also specifies the accounting treatment for changes in accounting estimates, changes in accounting policies and the correction of fundamental errors. Scope 1. This Statement should be applied in presenting profit or loss from ordinary activities and extraordinary items in the income statement, and in accounting for changes in accounting estimates, fundamental errors and changes in accounting policies. 2. This Statement supersedes SSAP 2 Extraordinary items and prior period adjustments approved in 1984 an