证监会：进一步提升资本市场会计信息披露质量

Core Viewpoint - The China Securities Regulatory Commission (CSRC) has released the "Guidance on the Application of Regulatory Rules - Accounting Category No. 5" to enhance the quality of accounting information disclosure in the capital market [1][2] Group 1: Regulatory Context - The CSRC aims to improve the accounting regulatory framework to address recent accounting practice issues raised by the market [1] - Accurate understanding and effective execution of accounting standards are crucial for enhancing the quality of accounting information disclosure [1] Group 2: Specific Issues Addressed - "Accounting Category No. 5" covers eight specific issues, including revenue, financial instruments, and long-term equity investments [2] - Each specific guideline includes three parts: background of the transaction, relevant accounting standards, and opinions or regulatory guidance on the applicable accounting standards [2] Group 3: Future Monitoring - The CSRC will closely monitor the implementation of "Accounting Category No. 5" and guide various operating entities to appropriately execute accounting standards to improve the quality of accounting information disclosure [2]