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【会计通讯】速览会计动态 追踪监管热点(2025年5月刊)
Sou Hu Cai Jing· 2025-06-05 12:48
Group 1 - The Ministry of Finance issued new accounting regulations for non-profit organizations, effective from January 1, 2026, to ensure a smooth transition from the old accounting system [3] - The China Securities Regulatory Commission (CSRC) released regulations to strengthen the management of information disclosure for listed companies, effective from July 1, 2025 [4] - The Shanghai Stock Exchange (SSE) revised its stock listing rules, emphasizing the responsibilities of companies regarding information disclosure and the management of exempt disclosures [4][15] Group 2 - The SSE and Shenzhen Stock Exchange (SZSE) published updated self-regulatory guidelines to enhance corporate governance and protect investors' rights, effective from May 15, 2025 [11] - The Beijing Stock Exchange (BSE) implemented new rules for listed companies to comply with the revised Company Law, including the establishment of audit committees in place of supervisory boards by January 1, 2026 [21][22] - The BSE also revised its fundraising guidelines, emphasizing strict regulation of the use of raised funds and the responsibilities of intermediary institutions [24][26] Group 3 - Ernst & Young published the latest issue of its publication on international financial reporting standards, focusing on economic conditions such as hyperinflation [28]