推荐回答(2个)
Our requirements listed company offers interim financial reports can be traced back to the earliest time, then in 1991, Shanghai stock exchange request listing for trading of shares in local 8 companies first reease half-yearly interim report. In 1992, 1993, the implementation of the accounting standards for enterprises (basic) "failed to clear of interim financial reports, and the requirements of the state council issued in 1993, the issuing and trading of stocks and the interim regulations on the administration of public stock company information disclosure rules (for trial implementation), the formal requirements listed companies to disclose the mid-term report and half-yearly shall comply with the national accounting system and the relevant provisions of the securities supervision department. Then, the securities issuance of stocks publicly released the information disclosure of the content and format of rule no.3.
In April 2001, China securities regulatory commission and the release of the notice on listed companies and prepare and disclose part quarterly reports. In November 2001 ministry promulgated by the accounting standards for enterprises - interim financial news (old interim financial reports, and demands from 1 January 2002 at all in the listed company.
On February 15, 2006, the Treasury of enterprise accounting standard revise and improve and develop the accounting standards for enterprises no. 32 - interim financial reports, since January 1, 2007 in listed companies within the scope of other enterprises, encourage, listed on the timeliness of financial information put forward higher request. From three aspects this new standards for interim financial reports of application are summarized, and some analysis and comparison, compare the international standard, and puts forward some problems and Suggestions.
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