證監(jiān)會(huì)發(fā)布《監(jiān)管規(guī)則適用指引——會(huì)計(jì)類第5號(hào)》

每經(jīng)AI快訊，證監(jiān)會(huì)網(wǎng)站7月18日消息，為持續(xù)完善資本市場(chǎng)會(huì)計(jì)監(jiān)管規(guī)則體系，推動(dòng)資本市場(chǎng)經(jīng)營(yíng)主體提升會(huì)計(jì)信息披露質(zhì)量，證監(jiān)會(huì)對(duì)近期市場(chǎng)反映較多的會(huì)計(jì)實(shí)務(wù)問(wèn)題進(jìn)行梳理，研究起草了《監(jiān)管規(guī)則適用指引——會(huì)計(jì)類第5號(hào)》?！稌?huì)計(jì)類第5號(hào)》并非對(duì)會(huì)計(jì)準(zhǔn)則的解釋或補(bǔ)充規(guī)定，而是在準(zhǔn)則規(guī)定范疇內(nèi)針對(duì)資本市場(chǎng)具體交易事項(xiàng)如何執(zhí)行會(huì)計(jì)準(zhǔn)則予以指導(dǎo)，旨在促進(jìn)會(huì)計(jì)準(zhǔn)則在資本市場(chǎng)的一致有效執(zhí)行?！稌?huì)計(jì)類第5號(hào)》共涉及收入、金融工具、長(zhǎng)期股權(quán)投資等8個(gè)具體問(wèn)題。每項(xiàng)具體指引包括三部分內(nèi)容：交易事項(xiàng)背景及具體的會(huì)計(jì)問(wèn)題、會(huì)計(jì)準(zhǔn)則的相關(guān)規(guī)定、具體問(wèn)題適用會(huì)計(jì)準(zhǔn)則的意見(jiàn)或監(jiān)管口徑。