【会计通讯】速览会计动态 追踪监管热点（2025年9月刊）

Group 1 - The Ministry of Finance has issued the "Guidelines for the Application of the Basic Standards for Corporate Sustainable Disclosure (Trial)" which includes eight key areas such as value chain, information relevance, and sustainable risk assessment [1] - The "Interim Regulations on Accounting Treatment of Local Government Special Bonds" have been established to enhance the management mechanism and strengthen the full-process management of special bonds, effective from January 1, 2026 [2][3] - The new regulations emphasize the accounting treatment for enterprises receiving special bond funds, ensuring that the economic substance of these transactions is accurately reflected in financial statements [3] Group 2 - The Shanghai Stock Exchange has revised its self-regulatory guidelines for listed companies, significantly simplifying the filing documents and reducing the number of documents required by over 50% [4] - The revised guidelines aim to improve the user-friendliness of announcement formats and streamline the regulatory process for listed companies [4] Group 3 - The latest publication from Ernst & Young provides general information and is not intended to serve as professional advice in accounting, tax, or legal matters [5] - The publication emphasizes the importance of consulting with advisors for specific opinions [5] Group 4 - The International Accounting Standards Board has released amendments to International Financial Reporting Standard 19, as noted in the latest issue of "International Financial Reporting Standards Development Dynamics" [6]