四部门：严格执行企业会计准则 切实做好企业2025年年报工作

Core Viewpoint - The Ministry of Finance, State-owned Assets Supervision and Administration Commission, Financial Regulatory Administration, and China Securities Regulatory Commission have issued a notice emphasizing the strict implementation of accounting standards for the preparation of corporate annual reports for 2025 [1] Group 1 - Companies must adhere to the accounting standards, interpretations, application guidelines, and regulations issued by the Ministry of Finance [1] - There is a particular focus on areas such as long-term equity investments, fixed assets, intangible assets, data resources, asset impairment, contingent matters, revenue, government subsidies, corporate mergers, leasing, financial instruments, standard warehouse receipts, insurance contracts, changes in accounting policies and estimates, error corrections, consolidated financial statements, related parties and their transactions, and the preparation of financial statements [1]