Core Viewpoint - The company has approved a change in accounting policy based on the Ministry of Finance's new guidelines, which will enhance the objectivity and fairness of its financial reporting without significantly impacting its financial status or results [1][4][5] Summary by Sections Overview of Accounting Policy Change - The company will implement the new accounting policies as per the "Compilation of Application Guidelines for Enterprise Accounting Standards 2024" and "Interpretation No. 18" issued by the Ministry of Finance [1][2] Main Content of the Accounting Policy Change - The new policy allows companies to choose between fair value and cost models for measuring investment properties held under the floating fee method, with the stipulation that both models cannot be used simultaneously [2][3] Impact of the Accounting Policy Change - The change will not involve retrospective adjustments to previous financial data and is expected to reflect the company's financial condition and operating results more accurately [3][4] Opinions from the Audit Committee - The Audit Committee supports the policy change, stating it aligns with the Ministry of Finance's regulations and will not harm the interests of the company or its shareholders [4][5] Board of Directors' Justification - The Board believes the change is reasonable and will not have a significant impact on the company's current financial status, operating results, or cash flow [4][5] Opinions from the Supervisory Committee - The Supervisory Committee agrees with the policy change, emphasizing that it will provide more reliable accounting information for investors and will not adversely affect the company's financial situation [5]
建研设计: 关于会计政策变更的公告