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中国证监会最近对2001年发布的《公开发行证券的公司信息披露规范问答第1号——非经常性损益》作了修订,对非经常性损益的含义和内容作了更为清晰的界定。根据这次修订后的文化规定,非经常性损益是指公司发生的与经营业务无直接关系,以及虽与经营业务相关,但由于其性质、金额或发生频率,影响了真实、公允地反映公司正常盈利能力的各项收入、支出。修订后的文件对非经常性损益的内容作了更为清晰的界定,即非经常性损益应包括以下项目:处置长期股权投资、固定资产、在建工程、无形资产、其他长期资产产生的损益;越权审批或无正式批准文化的税收返还、减免;各种形式的政府补贴;计入当期损
China Securities Regulatory Commission recently revised its “Q & A No. 1 on Information Disclosure of Companies Issuing Securities through Issuance - Extraordinary Gains and Losses” promulgated in 2001, and made a clearer definition of the meaning and content of the non-recurring gains and losses. According to the revised cultural provisions, non-recurring gains and losses are the company has no direct relationship with the business, and although related to the business, but because of their nature, amount or frequency of occurrence, has affected the true and fair reflection of the company The normal profitability of the various income, expenditure. The revised document provides a clearer definition of the non-recurring gains and losses. The non-recurring gains and losses should include the following items: Disposal of long-term equity investments, fixed assets, construction in progress, intangible assets and other long-term assets ; Tax approval or non-formal approval of cultural tax returns, relief; various forms of government subsidies; included in the current loss