请帮我把下面一段话翻成英文,我国要求上市公司提供中期财务报告的时间最早可追溯到1991年,当时,上海证券交易所要求股票在该所上市交易的8家公司首次对外披露半年度的中期报告.1992年颁
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请帮我把下面一段话翻成英文,我国要求上市公司提供中期财务报告的时间最早可追溯到1991年,当时,上海证券交易所要求股票在该所上市交易的8家公司首次对外披露半年度的中期报告.1992年颁
请帮我把下面一段话翻成英文,
我国要求上市公司提供中期财务报告的时间最早可追溯到1991年,当时,上海证券交易所要求股票在该所上市交易的8家公司首次对外披露半年度的中期报告.1992年颁布、1993年实施的《企业会计准则(基本准则)》未能明确提出对中期财务报告的要求,而1993年国务院发布的《股票发行和交易管理暂行条例》与《公开发行股票公司信息披露实施细则(试行)》,正式要求上市公司必须披露半年度的中期报告,并应当遵守国家会计制度和证券监管部门的有关规定.随后,证监会发布了《公开发行股票公司信息披露的内容与格式准则第三号》.
2001年4月,中国证监会又发出《关于发布的通知》,开始要求部分上市公司编制并披露季度报告.财政部于2001年11月颁布《企业会计准则——中期财务报》(旧中期财务报告准则),并要求自2002年1月1日起在所有上市公司中施行.
2006年2月15日,财政部对企业会计准则进行修改和完善,并制定了《企业会计准则第32号——中期财务报告》,自2007年1月1日起在上市公司范围内执行,鼓励其他企业执行,对上市公司披露财务信息的及时性提出了更高的要求.本文从三个方面对中期财务报告新准则的应用做了概括总结、分析比较,且于一些国际准则进行了比较借鉴,并结合实际提出了一些问题和建议.
关键词:
资产总额; 银行存款; 中期财务报告; 新准则
请帮我把下面一段话翻成英文,我国要求上市公司提供中期财务报告的时间最早可追溯到1991年,当时,上海证券交易所要求股票在该所上市交易的8家公司首次对外披露半年度的中期报告.1992年颁
Require listed companies in China interim financial reports of the time the earliest dating back to 1991, the time, the Shanghai Stock Exchange, the market demand stock in the company Jiaoyi of eight semi-annual Duiwaipilu first interim report. Promulgated in 1992, 1993, the implementation of "Enterprise Accounting Standards (basic criteria)" not clearly on the interim financial reporting requirements, while in 1993 the State Council issued the "Interim Regulations on stock issuance and transaction management" and "public offering company information Disclosure Rules (Trial) ", formally require listed companies to disclose semi-annual interim report, and should comply with national accounting system and securities regulatory requirements. Subsequently, the Commission issued a "public offering disclosure of corporate information content and format guidelines for the Third."
April 2001, China Securities Regulatory Commission has issued a "notice of release", began to demand some listed companies prepare and disclose the quarterly report. Ministry of Finance in November 2001 issued the "Accounting Standards for Enterprises - Interim Financial Reporting" (the old interim financial reporting standards), and requested since January 1, 2002 at the implementation of all listed companies.
February 15, 2006, the Ministry of Finance on Accounting Standards to modify and improve, and develop the "Accounting Standards for Enterprises No. 32 - Interim Financial Report", from January 1, 2007 at listed companies within the scope of implementation, encourage other corporate executives, financial information of listed companies to disclose the timeliness of a higher demand. This paper introduces three new guidelines on the interim financial report summarizing the application made, analyzed and compared, and in some international reference standards were compared and combined with the practical issues raised and recommendations
Total assets; bank deposits; interim financial report; new guidelines