本准则的目的在于规定通用财务报表编制的基础，以确保企业自身的财务报表与其前期的财务报表以及其他企业的财务报表相互可比。为达到该目的，本准则提出了财务报表列报的总体要求，提供了有关财务报表结构的指南，还提出了财务报表列报内容的最低要求。具体交易和事项的确认、计量和披露在其他国际会计准则中规定翻译公司。

The objective of this Standard is to prescribe the basis for presentation of general purpose financial statements, in order to ensure comparability both with the enterprise's own financial statements of previous periods and with the financial statements of other enterprises. To achieve this objective, this Standard sets out overall considerations for the presentation of financial statements, guidelines for their structure and minimum requirements for the content of financial statements. The recognition, measurement and disclosure of specific transactions and events is dealt with in other International Accounting Standards

许多企业在财务报表外提供诸如环境报告和增值表等附表，在环境因素影响重大和雇员被视作重要的使用者团体的行业尤其如此。如果企业的管理部门认为这类附表有助于使用者进行经济决策，则本准则鼓励其提供这类附表上海翻译公司。

Many enterprises present, outside the financial statements, additional statements such as environmental reports and value added statements, particularly in industries where environmental factors are significant and when employees are considered to be an important user group. Enterprises are encouraged to present such additional statements if management believes they will assist users in making economic decisions