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xiao yi fei jing chang xing sun yi jian guan
Author(s): 
Pages: 50
Year: Issue:  22
Journal: Finance and Accounting Monthly

Keyword:  经常性损益现行会计准则信息披露改善经营利得财务费用中国证监会免除会股东权益报酬率筹资活动;
Abstract: <正>2008年10月31日,中国证监会发布了《公开发行证券的公司信息披露解释性公告第1号——非经常性损益(2008)》,扩大了非经常性损益的范围,由2004年规定的15项调整为21项,几乎囊括了现行会计准则下公允价值应用产生利得和损失的项目。
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