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背景为准确考核上市公司、拟上市公司(以下简称公司)的经营、盈利能力,中国证监会在相关融资法规及多项信息披露规范中使用了“非经常性损益”的概念。2001年4月25日中国证监会颁布了《公开发行证券的公司信息披露规范问答第1号——非经常性损益》,对非经常性损益的含义和内容作了较为清晰的界定,并于2004年1月15日对部分内容做出修订。
Background In order to accurately assess the operation and profitability of listed companies and proposed companies (hereinafter referred to as the “Company”), the CSRC has used the concept of “non-recurring gains and losses” in the relevant financing regulations and various information disclosure specifications. On April 25, 2001, China Securities Regulatory Commission promulgated the “Questions and Answers on Information Disclosure by Companies that Offer Securities to the Public No.1-Extraordinary Gains and Losses”, which clearly defined the meaning and content of the non-recurring gains and losses. At the same time, January 15, 2004 Some of the contents of the amendment.