论文部分内容阅读
证监会:规范财务报表信息披露针对性问题证监会日前发布《公开发行证券的公司信息披露解释性公告第2号——财务报表附注中政府补助相关信息的披露》以及《公开发行证券的公司信息披露解释性公告第3号——可供出售金融资产减值披露》两解释性公告。公告第2号要求公司在财务报表附注中,明确披露政府补助的划分标准、确认时点等政策,以及政府补助对公司资产状况和经营成果的影响及判断依据等内容,并
CSRC: Regulating Targeted Issues in Information Disclosure of Financial Statements The Securities and Futures Commission recently released Explanatory Announcement on Information Disclosure by Companies that Offer Securities to the Public No. 2 - Disclosures of Government Subsidy-related Information in the Notes to Financial Statements and Company Information on Public Offering of Securities Disclosure of Explanatory Notice No. 3 - Impairment of Financial Assets Available for Sale "Explanatory Notes. Announcement No. 2 requires the Company to clearly disclose the criteria for grading government grants, confirm the timing and other policies as well as the impact of government grants on the company’s asset status and operating results and the basis for its judgment, etc. in the notes to the financial statements.