(in English) Interim Financial Reporting Interim financial reports provide info about a firm's operations for less than a full year. They are uaually issued on a quarterly basis and always include cumulative, year-to-date info, and comparative info for corresponding periods of prior year. Before 1973, there' s little uniformity existed in the content of interim financial reports issued to shareholders. Now the thing has changed. The increasing importance of interim reports to investors led to the issuance of APB Opinion No. 28, "Interim Financial Reporting," in May 1973. The guideline for interim reporting are specificly applicable to public-traded companies that are required to prepare quarterly reports based on SEC and NYSE requirements. Nature of Interim Reports Interim fianacial reports provide more timely, but less complete, info than annual financial reports. It reflet a trade-off between timeliness and reliability. Because estimates must re...