Group 1 - The core point of the announcement is that the company is changing its accounting policies in accordance with the Ministry of Finance's regulations, specifically the "Interpretation No. 17" and "Interpretation No. 18" of the Enterprise Accounting Standards, effective from January 1, 2024, without requiring board or shareholder approval [1][3]. - The changes in accounting policies will not have a significant impact on the company's financial status, operating results, or cash flow [1][4]. - The company will implement the new accounting policies related to supplier financing arrangements and the accounting treatment of sales and leaseback transactions starting from the specified date [1][2]. Group 2 - Prior to the change, the company followed the basic accounting standards and specific accounting guidelines issued by the Ministry of Finance [2]. - After the change, the company will adopt the relevant provisions of "Interpretation No. 17" and "Interpretation No. 18," while other unaltered parts will continue to follow the previously issued accounting standards [3]. - The specific adjustments to the company's consolidated financial statements for 2023 include an increase in operating costs by 6,731,780.73 CNY and a corresponding decrease in selling expenses by the same amount [4].
道通科技: 道通科技关于会计政策变更的公告