论文部分内容阅读
最近,深圳已陆续推出了《深圳经济特区股份有限公司条例》及《深圳经济特区有限责任公司条例》。毫无疑问,这两个公司法的正式颁布,对深圳经济特区有关公司的监督与行为规范将会起到巨大的作用。在这两个法案的完善过程中,了解国外公司法对公司财务报告信息的揭示要求,将会是有所裨益的。本文仅就英国公司法对财务报告信息揭示的管制作一简介。英国公司法虽然几经演变,但“真实与公允”这一基本要求没有改变。而且,它以法律的形式规定了财务报表的编制必需符合会计原则。具体来说,英国公司法对会计信息的揭示有如下要求: 一、资产负债表的管制公司法规定,允许公司采用两种资产负债表格式中的一种或两种,即可以采用横式
Recently, Shenzhen has successively introduced the “Shenzhen Special Economic Zone Co., Ltd. Ordinance” and “Shenzhen Special Economic Zone Co., Ltd. Ordinance.” Undoubtedly, the formal promulgation of these two company laws will play a huge role in the supervision and behavior standards of the Shenzhen Special Economic Zone related companies. In the process of perfecting these two bills, it will be helpful to understand the disclosure requirements of foreign company law on company financial report information. This article will only give a brief introduction to the management of financial report information disclosure by the UK company law. Although the British company law has evolved several times, the basic requirement of “real and fair” has not changed. Moreover, it stipulates in legal form that the preparation of financial statements must comply with accounting principles. Specifically, UK company law has the following requirements for disclosure of accounting information: 1. Regulation of the balance sheet The company law provides that companies are allowed to adopt one or two of the two types of balance sheet formats.