Shenzhen Stock Exchange, Working Guidelines for Information Disclosure of Listed Companies (No. 7): Changes to Accounting Policies and Accounting Estimates

深圳证券交易所上市公司信息披露工作指引第7号–会计政策及会计估计变更

November 02, 2007 | BY

clpstaff &clp articles

Shenzhen Stock Exchange curbs listed companies' tampering of accounting results.

Issued: October 9 2007
Effective: As of date of issuance

Interpreting Authority: Shenzhen Stock Exchange (the Stock Exchange)

Applicability: These Guidelines apply to the changes to accounting policies and accounting estimates of companies listed on the Stock Exchange and the information disclosure related thereto
(Article 2).

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