Enhancements to the disclosures on asset quality , profitability and segmental information were also introduced 此外,有關(guān)資產(chǎn)質(zhì)素、盈利及分類資料的披露要求亦已提高。
Currently , the requirements on the disclosure of segmental information in our country are still in the embryo , and there is not a detailed standard to comply with . it is necessary to establish a standard on the disclosure of segmental information on the basis of the situation of china 目前我國(guó)分部信息的披露還處在雛形階段,相關(guān)規(guī)定散落在財(cái)政部和證監(jiān)會(huì)的法規(guī)中,這種狀況既不利于上市公司行為的規(guī)范,也不符合與國(guó)際慣例接軌的要求。
So in chapter 2 , firstly the author point out the shortages of current provisions and then the opinions and suggestions on the main contents of the segmental report are presented , such as the basis of recognizing segments , the identification of reportable segments , the format and period of segmental report , the contents of segmental information and the methods iv 31 of analyzing the segmental report , etc . for accountants to get non - consolidated information of a company ' s or an enterprise group ' s subsidiaries by geography and industry , an operating scheme is needed to guide the segmental reporting 在本文的第二章中作者對(duì)分部報(bào)告準(zhǔn)則中的幾個(gè)重要的問題進(jìn)行探討,對(duì)分部的報(bào)告主體、分部的劃分標(biāo)準(zhǔn)、可報(bào)告分部的確定、分部報(bào)告披露內(nèi)容、期間及形式以及如何對(duì)分部報(bào)告作財(cái)務(wù)分析進(jìn)行了分析及論述,闡明了自己的意見,提出了改進(jìn)建議。為了便于財(cái)務(wù)人員收集數(shù)據(jù),得到非合并信息,我們需要一個(gè)具體的操作方案來指導(dǎo)分部報(bào)告的編制。
For financial report users , though consolidated financial statement can fairly present the financial condition and operating results of yindu group as a whole , it ignore some important information of diversified operations , making the users of financial information unaware of the profitability , prospect and risk condition of different industry and geography while the enterprise groups diversifying their operations in order to occupy markets and reduce risks . as the investors and other financial information users pay more attention to the segmental information , the demands for segmental report are increased 對(duì)于報(bào)表使用者來說,雖然合并報(bào)表可以總括地反映銀都集團(tuán)的全貌,滿足信息用戶了解整個(gè)集團(tuán)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果的要求,但是,由于集團(tuán)經(jīng)營(yíng)的多元化,報(bào)表使用者難以利用公司整體的財(cái)務(wù)資料來深入分析企業(yè)經(jīng)營(yíng)得失的原因,而隨著理性程度的提高,投資者和其他財(cái)務(wù)信息使用者對(duì)集團(tuán)分部信息的關(guān)注程度日益提高,對(duì)銀都集團(tuán)分部報(bào)告的要求也隨之增加了。