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各上市公司:为提高上市公司财务信息披露质量,规范上市公司会计政策变更和会计估计变更行为,保护投资者的合法权益,根据《证券法》、《上市公司信息披露管理办法》、《企业会计准则》、《深圳证券交易所股票上市规则》等有关规定,特制定《深圳证券交易所上市公司信息披露工作指引第7号——会计政策及会计估计变更》,请遵照执行。特此通知。
All listed companies: In order to improve the quality of financial information disclosure of listed companies, to regulate the change of accounting policies and the change of accounting estimates of listed companies, and to protect the legitimate rights and interests of investors, according to the Securities Law, Administrative Measures on Information Disclosure of Listed Companies, Guidelines and the Rules Governing the Listing of Stocks on the Shenzhen Stock Exchange, etc., and formulated the Guidelines for Information Disclosure by Listed Companies in the Shenzhen Stock Exchange No. 7 - Changes in Accounting Policies and Estimates of Accounting Estimates, so please comply with them. Hereby notice.