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为配合新会计准则的施行,保证上市公司、拟首次公开发行股票并上市的公司和其他公开发行证券的公司(以下简称“拟上市公司”)财务会计信息披露质量,中国证监会对《公开发行证券的公司信息披露编报规则第15号——财务报告的一般规定》(证监发[2001]160号)(以下简称“第15号规定”)、《公开发行证券的公司信息披露编报规则第9号——净资产收益率和每股收益的计算及披露》(证监发[2001]11号)(以下简称“第9号规定”)、《公开发行证券的公司信息披露规范问
In line with the implementation of the new accounting standards, to ensure the quality of financial and accounting information disclosure of listed companies, companies that intend to initial public offering of shares and their shares to be listed and other public offering of securities (hereinafter referred to as “the proposed company”), Public Offering of Securities Companies Compilation Rules No. 15 - General Rules for Financial Reporting (Zheng Jian Fa [2001] No. 160) (hereinafter referred to as “No. 15”), “public offering of securities company information Disclosure Rules No. 9 - Calculation and Disclosure of Return on Net Assets and Earnings Per Share (Zheng Jian Fa [2001] No. 11) (hereinafter referred to as ”No. 9“), ”companies that issue securities to the public Information disclosure specification asked