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Study on the Interim Financial Report of Listed Company

Author: ZhaoWei
Tutor: WangDeChun
School: Shandong Agricultural University
Course: Agricultural Economics \u0026 Management
Keywords: Interim Financial Reporting Theoretical and Empirical Listed companies Independent concept China 's Accounting Standards China's securities market Information content International Accounting Standards Board Comments and suggestions Inventory impairment
CLC: F231
Type: Master's thesis
Year: 2002
Downloads: 256
Quote: 1
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Abstract


In accordance with the relevant provisions of China's securities market, listed companies must periodically disclose interim financial report. In this paper, the combination of empirical and normative research methods to explore some of the key issues that need to focus on the process of the preparation and disclosure of interim financial reports, including the following parts: The first part of the Introduction. The second part describes the interim financial report for the important position in the information disclosure system of listed companies, and review of the interim financial report, research from two aspects of the reality of the status and development process of the interim financial report. This part of the interim financial report also compares different concept. That the interim financial report is regularly disclosed in the course of business, shorter than a full fiscal year as the basis for the preparation of financial statements and financial information. The third part discusses the theoretical basis for the preparation of the interim financial report, including one concept and independent concept. Aspects of environmental accounting information, accounting information supply and demand analysis and market effectiveness to compare and evaluate the independent concept and one concept, that in our present circumstances, independent accounting standards adopted in mid-year report concept is more suitable. In the development of accounting standards in mid-year report, the countries are not alone adopted the independent concept or one concept, but according to their own circumstances, to varying degrees selectively adopted two views. Part IV selected U.S. and the International Accounting Standards Board Accounting Standards Daily News and China \The focus of comparison among the content and format of the accounting reports, accounting elements of recognition and measurement, and other major issues on the differences, from which reveals the gap between China's accounting standards and international accounting practices, to further improve the accounting standards for the mid-year report to provide a reference. The fifth part is examined from the point of view of the empirical test of the interim financial report on the impact of China's securities market. The study showed that the surplus data disclosure in the interim financial report has some information content. The results also show that the investors is the lack of in-depth understanding of the interim financial report of the independent concept. The parties concerned should take measures to guide investors proper understanding of the information content of the interim financial report, to improve the ability of investors on the interpretation of the interim financial report. Finally, the sixth part of the interim financial report on how to further standardize and improve accounting and auditing standards a few comments and suggestions. Relaxation of the accounting standards of the mid-year report on the content and format requirements; clear inventory impairment provisions of the mid-year report accounting standards; amend the interim income tax return of the accounting treatment; soon as possible to develop and announced interim financial report Auditing Practices strengthen the CPA to the interim report of the audit. The main features of this paper is that through empirical research has confirmed that the disclosure of the interim financial report earnings data information content, and retail investors in China's securities market, the lack of in-depth understanding of the concept of the independence of the mid-year report accounting standards. Another article on how to further improve the quality of interim financial reports of listed companies to put forward their comments and suggestions.

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