Group 1 - The Ministry of Finance of China has jointly developed two accounting regulations focusing on sustainable disclosure and anti-money laundering [1][2] - The guidelines for corporate sustainable disclosure include eight sections related to the value chain and emphasize voluntary implementation by companies before mandatory requirements are established [1] - The guidelines aim to inform sustainable information users, including investors, creditors, and government entities, about the actual or potential impacts of corporate activities on economic, social, and environmental aspects [1] Group 2 - The anti-money laundering management measures consist of five chapters and thirty-two articles, requiring accounting firms to establish internal control systems that align with their risk profiles [2] - Accounting firms must regularly identify and assess money laundering risks and develop appropriate risk management measures based on these assessments [2] - Enhanced due diligence measures are required for clients from high-risk countries, those involved in investigations for money laundering, and politically exposed persons [2]
财政部公布两项会计规章 涉及可持续披露及反洗钱
Zhong Guo Xin Wen Wang·2025-09-15 13:07