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该《规定》明确了各项资产减值准备的适用范围。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、香港上市公司和境内发行外资股的企业规定的提取坏帐准备、短期投资跌价准备的要求,计提相关资产的损失准备。该《规定》还明确公司合理确定各项资产减值准备的计提办法,并且计提方法一经确定,除规定允许的情况外不得随意变更。如需变更,应在会计报表附注中说明变更的内容和理由以及变更的影响
The “Regulations” made clear the scope of the asset impairment provisions. Both overseas listed companies, listed companies in Hong Kong, domestic issued foreign shares of the company, or other listed companies and unlisted limited liability companies should be in accordance with “Accounting System for Joint Stock Companies” on overseas listed companies, listed companies in Hong Kong and the domestic issue The provision for bad debts provided by the enterprises of the foreign-funded shares, the requirements for the preparation of the depreciation reserves for short-term investments, and the provision for loss of related assets. The “Provisions” also clarifies that the Company reasonably determines the accrual method of asset impairment provisions, and once the method of accrual has been determined, it shall not be arbitrarily changed except as provided by the regulations. If any change is needed, the contents and reasons of the change and the impact of the change should be stated in the notes to the financial statements