晋西车轴: 晋西车轴关于会计政策变更的公告

Core Viewpoint - The announcement details a change in accounting policy by Jinxi Axle Co., Ltd. in accordance with the Ministry of Finance's issuance of "Interpretation No. 18 of the Enterprise Accounting Standards," which does not significantly impact the company's financial status or operating results [1][2][3]. Summary of Accounting Policy Change - The accounting policy change is based on the new regulations regarding the accounting treatment of quality guarantees that do not constitute a single performance obligation, requiring the recognition of estimated liabilities in accordance with relevant accounting standards [2][3]. - The company will adjust its accounting treatment for estimated liabilities related to quality guarantees by debiting "main business costs" and "other business costs," while crediting "estimated liabilities" [2][3]. - The new accounting policy will be effective from January 1, 2024, and will not involve retrospective adjustments for previous years [3][4]. Impact of the Change - The change is deemed reasonable and aligns with the Ministry of Finance's regulations, allowing for a more objective and fair representation of the company's financial condition and operating results [3][4]. - The change does not have a significant impact on the company's financial status or operating results and does not harm the interests of the company or its shareholders [3][4]. Review by Supervisory and Independent Directors - The supervisory board concluded that the accounting policy change complies with relevant laws and regulations and reflects the company's actual situation [3][4]. - The audit committee and independent directors have reviewed and approved the change, confirming that it adheres to the regulations set forth by the Ministry of Finance, the China Securities Regulatory Commission, and the Shanghai Stock Exchange [4].