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《股份有限公司会计制度——会计科目和会计报表》(以下简称《股份有限公司会计制度》)发布并实施1年多来,我们收到了各方面的来信、来函,就有关资产减值准备的实施范围等会计处理提出了意见,对此,经研究,现对《股份有限公司会计制度》补充规定如下:一、关于各项资产减值准备的适用范围公司(无论是境外上市公司、香港上市公司、境内发行外资股的公司,还是其他上市公司和非上市的股份有限公司),均应按照《股份有限公司会计制度》中对境外上市公司、香港上市公司、境
Since the issuance and implementation of the “Accounting System for Joint Stock Limited Company - Accounting Liabilities and Financial Statements” (hereinafter referred to as the “Accounting System for Joint Stock Limited Company”) for more than one year, we have received all correspondence and communications concerning the preparation of the asset impairment provisions The scope of implementation and other accounting treatment put forward their views, which, after research, now the “Limited by Share Ltd accounting system” supplementary provisions are as follows: First, on the various asset impairment provisions of the scope of the company (whether listed overseas, Hong Kong listed Companies, companies that issue foreign shares in the PRC, or other listed companies and non-listed companies with limited liability) should be listed according to the Accounting System for Joint Stock Companies in respect of overseas listed companies, Hong Kong listed companies,