20-F格式综合收益表解读

发布时间：2018-01-30 13:31

本文关键词： 综合收益表国际会计准则年度财务报告利润表营业利润每股收益披露要求美国证券交易委员会税前利润净利润　出处：《财会通讯》2013年31期 　论文类型：期刊论文

【摘要】：正会计理论和方法具有明显的国家特色,在国际会计准则全面趋同的背景下,积极主动寻求各国都能适用和接受的会计模式,协调处理各国会计差异,促使会计处理方法标准化、规范化和趋同化,研究国际各类财务报告的披露具有一定现实意义。美国证券交易委员会规定上市公司公开披露各种信息时要提交统一格式的文件。在美国上市的外国公司必须在财务年度结束后4个月内向美国证券交易委员会呈交20-F格式的年度报告,美国本土的上市公司则披露10-K格式的年度财务报告。相比而言,20-F格式的财务报告披露要求比10-K格式更为严格,内容更为详尽。
[Abstract]:The theory and method of positive accounting have obvious national characteristics. Under the background of the international accounting standards converging in an all-round way, we actively seek accounting models that can be applied and accepted by all countries, and coordinate and deal with accounting differences among countries. To promote the standardization, standardization and convergence of accounting treatment methods. It is of certain practical significance to study the disclosure of various international financial reports. The Securities and Exchange Commission of the United States requires listed companies to submit documents in a uniform format when they publicly disclose all kinds of information. Foreign companies listed in the United States must. Submit an annual report in format 20-F to the Securities and Exchange Commission within four months of the end of the financial year. Domestic listed companies in the United States disclose annual financial reports in form 10-K. By contrast, the disclosure requirements of financial reports in format 20-F are stricter and more detailed than those in format 10-K.
【作者单位】：广西大学行健文理学院;
【分类号】：F231.5
【正文快照】： 会计理论和方法具有明显的国家特色,在国际会计准则全面趋同的背景下,积极主动寻求各国都能适用和接受的会计模式,协调处理各国会计差异,促使会计处理方法标准化、规范化和趋同化,研究国际各类财务报告的披露具有一定现实意义。美国证券交易委员会规定上市公司公开披露各种信

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