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Anonymous users2024-02-12Accounting information disclosure is actually a supplementary explanation and detailed explanation of the contents and items that cannot or are difficult to fully express in the accounting statement itself in order to help understand the content of the accounting statement.
It mainly includes the following aspects: basic accounting assumptions, accounting policies, changes in accounting policies, changes in accounting estimates, accounting errors, related party relationships and related party transactions, events after the date of the asset liability statement, contingencies, and details of important items in the financial statements.
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Anonymous users2024-02-11My topic is the same as yours Accounting Information Disclosure I just passed the defense You can go home for the New Year o( o
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Anonymous users2024-02-10The information that a listed company shall disclose includes the company's prospectus, prospectus, listing announcement, periodic report and interim report, etc., and no insider shall disclose or disclose the information before the inside information is disclosed in accordance with the law, and shall not use the information to conduct insider trading.
Company Law of the People's Republic of China
Article 120.
For the purposes of this Law, the term "listed company" refers to its shares listed and traded on the exchange.
Company Law of the People's Republic of China
Article 125.
The capital of the shares is divided into shares, and the amount of each share is equal. The company's shares take the form of **. **It is a certificate issued by the company to prove the shares held by the shareholder.
Company Law of the People's Republic of China
Article 144.
The listed company shall be listed and traded in accordance with relevant laws, administrative regulations and exchange trading rules.
Company Law of the People's Republic of China
Article 145.
Listed companies must, in accordance with the provisions of laws and administrative regulations, disclose their financial status, operating conditions and major litigation, and publish financial and accounting reports once every six months in each fiscal year.
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Anonymous users2024-02-09Pro, the research methods of information disclosure of listed companies and the research on the disclosure of master accounting information are as follows: The management accounting information disclosure standards of listed companies are inconsistent It is generally believed that the disclosure of management accounting information can enhance the regulation of non-financial information and enhance the practicability of financial information at the same time. Listed Companies Are Not Willing to Voluntarily Disclose Judging from the information on internal control information disclosed in the annual reports of listed companies, there is not much information of real value.
The disclosure of management accounting information of listed companies is insufficient, and there are major omissions Management accounting information requirements are sufficient and important, and the content of publicly disclosed information should completely and comprehensively reflect the material information that occurs in the company's business process, so as to meet the requirements, I hope it can help you.
In order to improve the quality of information in the market and standardize the industry classification information of listed companies, the China Securities Regulatory Commission issued the "Industry Classification Guidelines for Listed Companies". It should be said that the classification of listed companies in the Guidelines is more detailed than the original industry classification of the two exchanges, and refers to and draws on authoritative industry classification standards at home and abroad, such as the National Bureau of Statistics, the United Nations International Industrial Classification, the North American Industrial Classification Standard and the Morgan Stanley Global Industry Classification. However, many professionals in the ** industry believe that the classification results announced by the two exchanges are still debatable. >>>More
Hello There are several parts in the annual report The audit report is issued by an accountant, that is, the accountant of the year hired by the listed company; Report on the work of the Board of Directors and the Board of Supervisors. >>>More
The advantages of the company's listing are that it can be publicly traded on the exchange, the circulation is freer, and the fund raising is more convenient; The disadvantage is that companies need to disclose their financial status, business conditions and major litigation situations in accordance with the law, and the regulatory conditions are more stringent. >>>More
It is more convenient to see the announcement information of listed companies, and you can go to the three major ** reports to see. >>>More
Xuzhou collection, and then Lianyungang change.