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The implementation of new accounting system, reports of listed companies


The implementation of new accounting system, reports of listed companies from 1 January 2001 onwards, listed companies began to implement the new From Shenzhen Daily News disclosed the results, this year began a new round of accounting reforms have been in the mid-year report of listed companies have been fully reflected. The implementation of new accounting system, 355 listed companies in Shenzhen had an impact on 161 listed companies had no effect, in which the retrospective adjustment of the total of 318, the total impact on the current performance of 120. Although few in the mid-year report of listed companies are not implementing the new accounting system, but mostly in the subsequent announcement for additional adjustment and corresponding instructions in the implementation of the new accounting system, the first reporting period has been basically a more comprehensive implementation and enforcement, to effectively regulate the securities market act, as the stock market healthy and orderly development of the protection. A new provision of the four impairment of assets under the new definition, only those who can bring economic benefits for the enterprise's resources as assets to accounting, loss of assets to be processed can not be included in the balance sheet as assets. Thus, some listed companies adjusted assets, as reflected in the number of mid-year report more real and reliable. Greater impact on total assets in the provision for short-term investments, long-term investments, inventories, accounts receivable for impairment on the basis of the four, the new increased fixed assets, construction in progress, intangible assets, entrusted loans, four provision projects. The rapid development of science and technology makes a variety of production equipment, technology to speed up the upgrading of existing equipment or significantly long-term depreciation of idle the intangible loss. In this case, the straight-line method of depreciation amortization of assets no longer reflect the true value, the new provision became the four assets in a more stringent measure of the scale, the embodiment of the precautionary principle in accounting, business can be further squeezed out fixed assets, intangible assets and other projects in the bubble, effectively prevent corporate assets at risk, to ensure the reliability and authenticity of equity. Provision for impairment of fixed assets is caused by reduced performance of listed companies one of the reasons is the amount of each company generally larger reduction factors relate to various industries. The fixed assets in the proportion of the assets of large manufacturing companies affected by the impact of retrospective adjustments are relatively large. If Jinzhou Petrochemical, simply because of the retroactive provision for impairment of fixed assets, profit 65.93 million yuan will be sharply reduced loss of 10.64 million yuan. Impairment of intangible assets during the period for small listed companies, the impact on profits is smaller, intangible assets primarily related to land use rights, patent rights and so on. Requirements under the new accounting system, long-term cessation and is expected to not re-start the next 3 years, or project performance technology has been behind the economic benefits to the enterprise of great uncertainty in the extraction of construction to be built Provision for impairment. Construction period the impairment of the inner situation is not much, there are 42 companies in the provision for impairment of construction in progress, accounting for listed companies in Shenzhen 8 14%. As a result of entrusted loans are not many listed companies, therefore, entrusted loan impairment provision in the mid-year report less. Second, the non-monetary transactions the impact of changes in the revised Under the new regulations, an enterprise non-monetary transactions should be based on the book value of assets surrendered, plus any related tax payments, as the recorded value of the assets. The original guidelines did not make explicit the issue of taxes paid. Visible, due to non-monetary transaction taxes will directly affect the profit and loss impact business assets into, so that after the replacement of assets of listed companies to improve return on assets more difficult. Profit or guarantee protection for the urgent distribution of companies, relying solely on playing numbers game in the book is now being blocked. New guidelines simplify the classification of non-monetary transactions. In the original guidelines, the non-monetary transactions are divided into classes of similar and different non-monetary transactions, and were provided a different accounting treatment. Non-monetary transactions during the same time, it is difficult to profit packed, but in a different class of non-monetary transaction, the fair value of the assets and the difference between the book value through profit or loss, which is used for asset replacement Packaging provides the opportunity to profit. Stressed that the book value, discourage the use of fair value is a feature of the new accounting system. In theory, financial accounting system in a relatively complete case, using the fair value of the asset valuation is reasonable, after all, the book value of assets to be dynamically reflect the real value is more difficult. However, the actual situation, due to China's market economy system is not perfect, related party transactions prevalent, ahead of the introduction of the concept of fair value tend to be used for profit manipulation. Annual Report 2000, there are a lot of related party transactions by listed companies to buy low and sell high profit way to manipulate. The increased profits, because they do not have the sustainability, and is usually reflected in the accounting treatment is not a component of cash flows on the book, therefore, does not really reflect the actual profitability of the company, the objective can only be spreading false financial information, misleading investors. Therefore, the new accounting requirements, and only in the event of the premium, the fair value only play a certain role, which to some extent, block the use of different types of assets replacement, packaging profits vulnerability, and only receive a replacement of assets in the enterprise premium only when the potential gains, while such gains will not exceed a maximum amount of the premium, which effectively prevent the parent of listed companies and non-cash assets in exchange for restructuring to put together the book profit . Third, the impact of debt restructuring to change the original criteria for debt restructuring, debt restructuring will be charged to the profit or loss reflected in the income statement, this has led to a number of companies in improving its financial position and operating results, net assets of the original profit margin further improved, the original loss-making companies are profitable. New guidelines no longer used the fair value of the asset's carrying value of the debtor's debt, debt-equity book value is less than the difference between the book value of debt restructuring, included in capital surplus, rather than current income, which led many to rely on debt restructuring achieve results or even profitability significantly enhance the company has restored its original appearance. This provision of the interim profit of listed companies in the ST, PT is particularly evident in the company. Changes, such as debt restructuring to reduce ST INTECH 19.99 million yuan of profit, the profit into a loss from the original, PT in the reduction of 75.26 million yuan of profits ho. From 1 January 2001, the listed company began implementation of the new From Shenzhen Daily News disclosed the results, this year began a new round of accounting reforms have been in the mid-year report of listed companies have been fully reflected. The implementation of new accounting system, 355 listed companies in Shenzhen had an impact on 161 listed companies had no effect, in which the retrospective adjustment of the total of 318, the total impact on the current performance of 120. Although few in the mid-year report of listed companies are not implementing the new accounting system, but mostly in the subsequent announcement for additional adjustment and corresponding instructions in the implementation of the new accounting system, the first reporting period has been basically a more comprehensive implementation and enforcement, to effectively regulate the securities market act, as the stock market healthy and orderly development of the protection. A new provision of the four impairment of assets under the new definition, only those who can bring economic benefits for the enterprise's resources as assets to accounting, loss of assets to be processed can not be included in the balance sheet as assets. Thus, some listed companies adjusted assets, as reflected in the number of mid-year report more real and reliable. Greater impact on total assets in the provision for short-term investments, long-term investments, inventories, accounts receivable for impairment on the basis of the four, the new increased fixed assets, construction in progress, intangible assets, entrusted loans, four provision projects. The rapid development of science and technology makes a variety of production equipment, technology to speed up the upgrading of existing equipment or significantly long-term depreciation of idle the intangible loss. In this case, the straight-line method of depreciation amortization of assets no longer reflect the true value, the new provision became the four assets in a more stringent measure of the scale, the embodiment of the precautionary principle in accounting, business can be further squeezed out fixed assets, intangible assets and other projects in the bubble, effectively prevent corporate assets at risk, to ensure the reliability and authenticity of equity. Provision for impairment of fixed assets is caused by reduced performance of listed companies one of the reasons is the amount of each company generally larger reduction factors relate to various industries. The fixed assets in the proportion of the assets of large manufacturing companies affected by the impact of retrospective adjustments are relatively large. If Jinzhou Petrochemical, simply because of the retroactive provision for impairment of fixed assets, profit 65.93 million yuan will be sharply reduced loss of 10.64 million yuan. Impairment of intangible assets during the period for small listed companies, the impact on profits is smaller, intangible assets primarily related to land use rights, patent rights and so on. Requirements under the new accounting system, long-term cessation and is expected to not re-start the next 3 years, or project performance technology has been behind the economic benefits to the enterprise of great uncertainty in the extraction of construction to be built Provision for impairment. Construction period the impairment of the inner situation is not much, there are 42 companies in the provision for impairment of construction in progress, accounting for listed companies in Shenzhen 8 14%. As a result of entrusted loans are not many listed companies, therefore, entrusted loan impairment provision in the mid-year report less. Second, the non-monetary transactions the impact of changes in the revised Under the new regulations, an enterprise non-monetary transactions should be based on the book value of assets surrendered, plus any related tax payments, as the recorded value of the assets. The original guidelines did not make explicit the issue of taxes paid. Visible, due to non-monetary transaction taxes will directly affect the profit and loss impact business assets into, so that after the replacement of assets of listed companies to improve return on assets more difficult. Profit or guarantee protection for the urgent distribution of companies, relying solely on playing numbers game in the book is now being blocked. New guidelines simplify the classification of non-monetary transactions. In the original guidelines, the non-monetary transactions are divided into classes of similar and different non-monetary transactions, and were provided a different accounting treatment. Non-monetary transactions during the same time, it is difficult to profit packed, but in a different class of non-monetary transaction, the fair value of the assets and the difference between the book value through profit or loss, which is used for asset replacement Packaging provides the opportunity to profit. Stressed that the book value, discourage the use of fair value is a feature of the new accounting system. In theory, financial accounting system in a relatively complete case, using the fair value of the asset valuation is reasonable,[link widoczny dla zalogowanych], after all, the book value of assets to be dynamically reflect the real value is more difficult. However, the actual situation, due to China's market economy system is not perfect, related party transactions prevalent, ahead of the introduction of the concept of fair value tend to be used for profit manipulation. Annual Report 2000, there are a lot of related party transactions by listed companies to buy low and sell high profit way to manipulate. The increased profits, because they do not have the sustainability, and is usually reflected in the accounting treatment is not a component of cash flows on the book, therefore, does not really reflect the actual profitability of the company, the objective can only be spreading false financial information, misleading investors. Therefore, the new accounting requirements, and only in the event of the premium, the fair value only play a certain role, which to some extent, block the use of different types of assets replacement, packaging profits vulnerability, and only receive a replacement of assets in the enterprise premium only when the potential gains, while such gains will not exceed a maximum amount of the premium, which effectively prevent the parent of listed companies and non-cash assets in exchange for restructuring to put together the book profit . Third, the impact of debt restructuring to change the original criteria for debt restructuring, debt restructuring will be charged to the profit or loss reflected in the income statement, this has led to a number of companies in improving its financial position and operating results, net assets of the original profit margin further improved, the original loss-making companies are profitable. New guidelines no longer used the fair value of the asset's carrying value of the debtor's debt, debt-equity book value is less than the difference between the book value of debt restructuring, included in capital surplus, rather than current income, which led many to rely on debt restructuring achieve results or even profitability significantly enhance the company has restored its original appearance. This provision of the interim profit of listed companies in the ST, PT is particularly evident in the company. Changes, such as debt restructuring to reduce ST INTECH 19.99 million yuan of profit, the profit into a loss from the original, PT in the reduction of 75.26 million yuan of profits ho.

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