企业会计准则执行

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192家上市公司被出具“非标”!7大会计处理问题
梧桐树下V· 2025-08-17 13:16
Core Viewpoint - The China Securities Regulatory Commission (CSRC) released the 2024 annual financial report accounting supervision report, indicating that while listed companies generally comply with accounting standards and financial disclosure rules, there are still significant issues in areas such as revenue recognition, long-term equity investments, financial instruments, asset impairment, and non-recurring gains and losses [1][2][7]. Revenue-Related Issues - Companies improperly adopted the time period method for revenue and cost recognition, leading to unreasonable income and cost confirmations [7][8]. - Incorrect accounting for sales revenue under pricing models, treating price fluctuations as variable consideration instead of embedded derivatives [9]. - Mismanagement of sales rebates, where companies recognized full revenue upon delivery without appropriately accounting for future rebates [10]. - Inadequate handling of contract fulfillment costs, failing to recognize costs as assets when they are directly related to fulfilling contracts [11]. Long-Term Equity Investments and Business Combinations Issues - Companies incorrectly judged the scope of consolidated financial statements, failing to recognize control over subsidiaries [12][13]. - Misapplication of goodwill recognition in non-similar control business combinations, treating step acquisitions as separate transactions [16][17]. - Inappropriate handling of contingent consideration in business combinations, failing to recognize it as part of the acquisition cost [18][19]. - Errors in accounting for minority shareholder performance commitments, leading to incorrect classification of contingent consideration [20][21]. Financial Instruments Recognition and Measurement Issues - Inadequate provision for expected credit losses, with companies misclassifying receivables with different risk characteristics [25][26]. - Incorrect distinction between financial liabilities and equity instruments, leading to misclassification of obligations [27]. - Failure to timely recognize financial liabilities related to the purchase of minority interests [28]. - Improper handling of price adjustment clauses in inventory purchases, failing to account for embedded derivatives [29][30]. Asset Impairment Issues - Companies inadequately recognized inventory impairment, failing to assess the recoverable amount based on estimated selling prices [31]. - Misclassification of prepaid accounts and other receivables, leading to inappropriate impairment provisions [32][33]. - Errors in measuring the recoverable amount of assets, using inappropriate valuation methods [34]. - Inadequate provision for impairment of construction in progress, failing to recognize impairment indicators [35]. Other Recognition and Measurement Issues - Companies improperly accounted for customized product-related R&D expenses, failing to determine whether they should be capitalized or treated as contract fulfillment costs [36][37]. - Incorrect treatment of fixed asset repair expenses, misclassifying them as operating expenses instead of capitalizing them [38]. - Errors in recognizing and measuring construction in progress, including mismanagement of contractual obligations and related costs [39]. - Inappropriate handling of penalties for lease termination, misclassifying them as operating expenses rather than adjusting lease liabilities [40][41].
证监会:进一步加强财务报告信披监管
Zheng Quan Ri Bao· 2025-08-17 12:32
针对上述问题,中国证监会表示,下一步将继续做好以下工作:一是持续跟进审阅发现的上市公司会计 信息披露问题,严格按照规定进行后续监管处理;二是进一步加强财务报告信息披露监管,持续完善监 管工作机制,提升监管效能;三是针对市场热点难点会计问题,加强实践指导,不断提升资本市场执行 企业会计准则和财务信息披露规则的一致性和有效性。 8月15日,证监会发布《上市公司2024年年度财务报告会计监管报告》(以下简称《报告》)。 截至2025年4月30日,A股市场共5413家上市公司披露了2024年年度财务报告,其中主板3185家、创业 板1377家、科创板586家、北交所265家。按期披露年度财务报告的上市公司中,192家被出具非标准审 计意见,其中带强调事项段的无保留意见56家,带持续经营事项段的无保留意见35家,同时带强调事项 段和持续经营事项段的无保留意见8家,保留意见72家,无法表示意见21家。 中国证监会组织专门力量抽样审阅了上市公司2024年年度财务报告,在此基础上形成了《报告》。总体 而言,上市公司能够较好地执行企业会计准则和财务信息披露规则,但仍有部分上市公司在收入、长期 股权投资与企业合并、金融工具、资产 ...