【毕马威财会专区】季度回顾丨2025年第三季度财会发展回顾

Group 1 - The article summarizes important developments and hot topics in accounting for Q3 2025, providing insights into the latest trends in the field [2] - It includes updates from various regulatory bodies such as the Ministry of Finance and the China Securities Regulatory Commission, highlighting new guidelines and reports [4] - The article discusses the IFRS Foundation's updates on accounting standards and the implementation of sustainable reporting guidelines [4] Group 2 - The Ministry of Finance released a draft for public consultation regarding the implementation of accounting standards for insurance contracts [4] - The China Securities Regulatory Commission published a regulatory report on annual reports of listed companies, indicating ongoing oversight in financial reporting [4] - The International Accounting Standards Board initiated a post-implementation review of IFRS 16, reflecting a commitment to continuous improvement in accounting standards [4]