Notice on revision and issuance of 2019 annual general corporate financial statement format

2019.07.23 15:07:08view:822

Relevant ministries and commissions of the state council, relevant institutions directly under the state council, departments (bureaus) of finance of provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the state plan, bureau of finance of xinjiang production and construction corps, local regulatory bureaus of the ministry of finance, and relevant central administrative enterprises:

In order to solve the implementation of accounting standards for enterprises in the enterprise financial report prepared for the actual problem, standardize enterprise financial statement presentation, improve the quality of accounting information, on January 1, 2019 phased implementation of the accounting standards for enterprises no. 21 - leases (accounting [2018] no. 35, hereinafter referred to as the "new lease criterion), as well as the accounting standards for enterprises to implement the relevant situation, I the general enterprise financial report format was revised, are hereby printed and distributed. This notice applies to the interim financial statements of 2019 and the annual financial statements and the financial statements for subsequent periods of non-financial enterprises that implement the accounting standards for business enterprises.

In 2017, our ministry issued the accounting standards for enterprises no. 22 - recognition and measurement of financial instruments (such as finance and accounting) [2017] no. 7, the accounting standards for enterprises no. 23 - transfer of financial assets (such as finance and accounting) [2017] no. 8, the accounting standards for enterprises no. 24 - hedging accounting, finance and accounting) [2017] 9, the accounting standards for enterprises no. 37 - presentation of financial instruments (finance and accounting) [2017] no. 14 (hereinafter referred to as the "new financial standards), the accounting standards for enterprises no. 14 - revenue (accounting [2017] no. 22, hereinafter referred to as the" new income criterion), It will be implemented in stages starting from January 1, 2018. Among the non-financial enterprises that implement the accounting standards for business enterprises, those that do not implement the new financial standards, new income standards and new lease standards shall prepare financial statements in accordance with the accounting standards for business enterprises and the requirements of annex 1 of this circular; Enterprises that have implemented the new financial standards, new income standards and new lease standards shall prepare financial statements in accordance with the accounting standards for enterprises and the requirements of annex 2 of this circular; Enterprises that have implemented the new financial standards but have not implemented the new income standards and new lease standards, or enterprises that have implemented the new financial standards and new income standards but have not implemented the new lease standards, shall make corresponding adjustments to the financial statement items in accordance with the requirements of annex 1 and annex 2 of this notice. The enterprise may delete the report items that do not have corresponding business according to the actual situation of the enterprise. According to the principle of importance and the actual situation of the enterprise, the enterprise may add report items to the contents that need to be listed separately. Financial enterprises implementing accounting standards for enterprises shall prepare financial statements in accordance with the requirements of the notice of the ministry of finance on revising and issuing the format of financial statements of financial enterprises in 2018 (financial accounting [2018] no. 36), and make corresponding adjustments to the relevant financial statement items other than the special projects of financial enterprises based on the format of this notice. The notice of the ministry of finance on the revision and issuance of 2018 annual general enterprise financial statement format (finance and accounting [2018] no. 15) issued by the ministry of finance on June 15, 2018 shall be repealed at the same time.

If there are any problems in the implementation, please timely feedback to our department.


                                                        Fiscal department

                                                           April 30, 2019

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