Some Suggestions On Suppressing The Whitewashing Of Accounting Statements
1., enterprises should be required to fully disclose the difference between the pricing of related transactions and the fair price, the way to settle accounts and the time of payment. For the unequal related transactions that obviously lead to the loss of state assets, it should also obtain the approval of the state assets management department, and for the unequal related transactions that obviously damage the interests of the minority shareholders of the listed companies, they should also obtain the approval of the securities regulatory authorities.
2. drawing on international accounting practices, we should formulate guidelines for non monetary transactions as soon as possible, and regulate asset reorganization through asset replacement and equity replacement. In order to restrain the enterprise from borrowing the name of assets reorganization, it is suggested that the differential return of asset replacement and equity replacement be amortized in a certain period.
3. make related assets assessment accounting treatment The criteria are to standardize the accounting treatment of assets appraisal and account adjustment, the accounting of impairment assessment of current assets (whether as a profit or loss, or to reduce capital accumulation), and to handle accounting items that have been assessed and increased or reduced.
4. make Assets The criterion of recognition is to standardize the confirmation standard of assets, so as to prevent enterprises from becoming conformed to the standard of assets recognition. For the existence of virtual assets prior to the promulgation of the asset recognition criteria, enterprises should be required to disclose so that users of accounting information can assess the real financial and business performance of the enterprise.
5., formulate the capitalization standard of large cost, standardize the capitalization behavior of loan interest expense, research and development expenditure, and large advertising expenditure, so that different enterprises can keep the accounting policy of large amounts of fees consistent, so as to improve the horizontal and vertical comparability of accounting information.
6. formulate as soon as possible. business combination "Guidelines" regulate the recognition of profits involved in mergers and acquisitions and equity transfer activities.
7., formulate the guidelines for consolidated financial statements, standardize the compilation and disclosure of consolidated financial statements, and especially stipulate clearly whether or not the right to gain or lose control in the accounting year is proportional or the presumption method is used to prepare consolidated financial statements.
8. drawing on the guidelines for accounting statements annotations issued by the China Regulatory Commission, the accounting information disclosure guidelines shall be formulated to standardize the disclosure of accounting statements and their annotations in all enterprises, including listed companies, so as to improve the information content and comprehensibility of accounting statements.
- Related reading
- Market topics | How About The World Of Fashion?
- Fashion blog | Angela Baby, VS, Gianna Jun, Liu Tao And Zhao Wei Play The Role Of The Old Goddess.
- Star Design | The Cannes Film Festival Witnessed Guo Jizhang'S "Tall Upper" Shape.
- Visual gluttonous | Liu Tao And Zhang Ziyi Are Fighting For Bea Hayden.
- Star wardrobe | 韓彩英造型撞衫葉璇 奚夢瑤與趙麗穎VS米蘭達(dá)
- Fashion character | Han Bai Wanted The Art Red Carpet. Kim Su Hyon And Gianna Jun Appeared Together.
- Successful case | Textile City Old Firm Online Trading Volume Is Expected To Exceed The Physical Store
- Standard quality | TUV Group, Rhine, Germany Holds Public Safety Day
- Expo News | Textile Industry Overseas Exhibition Opens In The Era Of Great Exhibition
- International Data | Adidas'S Net Profit Fell 34% In The First Quarter Of This Year.
- 淺析會計(jì)報(bào)表粉飾的識別方法
- 盤點(diǎn)計(jì)報(bào)表粉飾的常見手段
- 退貨處理戰(zhàn)略:優(yōu)化退貨/維修網(wǎng)絡(luò)
- Types Of Accounting Statements Whitewash
- 耐克贏在了哪里
- How Should Enterprises Cope With High Return Cost?
- 鞋服品牌加快擴(kuò)張 開店數(shù)供過于求
- Newbalance Starts The "Happiest 5 Km Run In The World" In Beijing
- How To Identify True And False Accounting Statements?
- Public Welfare Marketing Is One After Another. Outdoor Brand Cross-Border Cooperation Is Highly Respected.