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各上市公司、拟上市公司、相关会计师事务所:2006年,财政部陆续颁布了新的企业会计准则及其应用指南(以下简称“新会计准则”),并于2007年1月1日起在上市公司范围内实施。为保证上市公司和拟首次公开发行股票并上市的公司(以下简称“拟上市公司”)财务会计信息披露质量,我会制定了《公开发行证券的公司信息披露规范问答第7号——新旧会计准则过渡期间比较财务会计信息的编制和披露》,现予以发布,自发布之日起执行。
Listed Companies, Listed Companies and Relevant Certified Public Accountants: In 2006, the Ministry of Finance successively promulgated the new Accounting Standards for Business Enterprises and its application guide (hereinafter referred to as the “New Accounting Standards”), and issued the Accounting Standards for Business Enterprises on January 1, 2007 From the implementation of the listed company. In order to ensure the quality of financial accounting information disclosure of listed companies and companies that intend to IPO and listing (hereinafter referred to as “the proposed company”), I will formulate the "No. 7 Questions and Answers on Information Disclosure of Companies that Issue Securities to the Public - Compilation and Disclosure of Comparative Financial Accounting Information between New and Old Accounting Standards in Transition, is hereby promulgated and implemented as of the date of promulgation.