来源：市场资讯 （来源：河北省上市公司协会） 年度报告是上市公司面向资本市场和广大投资者的重要"答卷"，是全面反映公司治理水平、经营成果、财务状况和未来前景的核心载体。1月30日，河北 省上市公司协会组织开展了"河北上市公司2025年年报编制专题培训"，辖区85家上市公司的董事会秘书及年报编制相关工作人员近300人参会，培训采 用"线下+线上"相结合的形式，助力企业科学规范开展2025年年报编制与披露工作。 此次专题培训还邀请来自法律领域和媒体的专业人士为参会者讲授舆情应对、合规信息披露和年报编制的实务操作。在培训上，江苏泰和（深圳）律师事 务所法律专家围绕《上市公司年度报告编制实务及注意事项》，结合2025年修订的年报内容与格式准则，对年报编制的全过程、各环节进行深入浅出的剖 析，明确了年报编制中的重点和难点，剖析了内控合规执行中的常见误区与风险要点，为企业高效、合规完成年报编制工作提供了清晰路径。上海证券报 老师以《新媒体时代上市公司舆情治理》为主题，从新媒体时代的舆情特点出发，结合实际案例，系统梳理了上市公司进行舆情管理的策略、方法与工 具，为参会人员增强信息披露传播效果、提升舆情应对能力提供了实用指导 ...

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]