上市公司执行企业会计准则案例解析（2024） PDF电子版

Core Viewpoint - The book provides a comprehensive analysis of the implementation of corporate accounting standards in China's capital market, addressing common issues and enhancing understanding of the standards among listed companies [3]. Group 1: Content Overview - The book is compiled by the Accounting Division of the China Securities Regulatory Commission, focusing on financial report reviews, accounting regulation issues, and discussions with accounting firms [3]. - It includes key topics such as equity investments, business combinations, financial instruments, and revenue and expenses, reflecting the challenges faced in capital market practices [3]. - The latest edition has added 60 new case studies, revised 49 existing cases, and removed 7 outdated cases due to changes in accounting standards or regulatory rules [3]. Group 2: Purpose and Impact - The aim of the book is to assist various market participants in accurately understanding and implementing corporate accounting standards, thereby improving the quality of accounting information disclosure in the capital market [3]. - It seeks to enhance the ability of listed companies to correctly apply accounting standards, ultimately supporting the high-quality development of the real economy [3].