【致同提示】编制2025年年报应予关注的企业会计准则实施重点技术问题

Core Viewpoint The article discusses the key focus areas for the implementation of accounting standards in the 2025 annual report, emphasizing the importance of adhering to specific guidelines set forth by regulatory bodies to ensure accurate financial reporting. Group 1: Key Focus Areas for Accounting Standards - The 2025 annual report will particularly emphasize the judgment of business combinations, especially when the acquired entity's main assets are equity interests in joint ventures, which should not be directly recognized as a business solely based on the nature of the joint venture [2] - Companies must consider credit risk, payment delay risk, and interest rate risk when determining whether to derecognize endorsed or discounted bills [2] - Financial instruments with interest rate step-up clauses must be assessed against market rates to determine if the capped rate exceeds the average rate of similar instruments in the industry [2] Group 2: Long-term Equity Investments - Companies should comprehensively assess all relevant facts when determining significant influence over investees, avoiding arbitrary changes based solely on individual actions like appointing directors [4][5] - The judgment of significant influence should not vary across accounting periods without substantial changes in ownership structure or decision-making power [6] Group 3: Fixed Assets - Fixed assets must be recognized and depreciated promptly once they are ready for use, regardless of whether completion reports have been finalized [7][9] - The cost of fixed assets includes all necessary expenditures to bring the asset to a usable state, and depreciation should be based on reasonable estimates of useful life and residual value [8] Group 4: Intangible Assets - Companies must accurately categorize R&D expenditures and distinguish between research and development phases, ensuring that only qualifying development costs are capitalized [10][11] - Expenditures that do not meet the criteria for capitalization should not be included in R&D costs, particularly if they do not pass feasibility verification [14][15] Group 5: Data Resources - Companies must adhere to the definitions and recognition criteria for data resources as outlined in the relevant accounting standards, ensuring that only qualifying data resources are recognized as assets [16][24] - Internal data resource expenditures must be managed and accounted for separately, and previously expensed data resources cannot be re-capitalized [17][20] Group 6: Asset Impairment - Companies are required to assess impairment for various long-term assets, including fixed assets and goodwill, based on reliable internal and external information [25][26] - Goodwill must undergo annual impairment testing regardless of whether there are indications of impairment, and the recoverable amount should be determined based on the higher of fair value less costs to sell and value in use [27][28]