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    Some Suggestions On Suppressing The Whitewashing Of Accounting Statements

    2014/6/24 16:27:00 30

    AccountingStatementWhitewash

    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.

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