常山北明(000158.SZ):收到部分土地補償金3億元
格隆匯6月12日丨常山北明(000158.SZ)公佈,2020年6月12日,公司收到石家莊市土地儲備中心支付的部分土地補償金3億元。根據《企、事業單位國有土地使用權收購(回)合同》及《企業會計準則第16號--政府補助》的相關規定,公司將該筆政策資金確認為與資產相關的政府補助,先計入遞延收益,然後在與其金額對應的搬遷項目購建資產的剩餘使用期限內平均分攤,分期計入損益。
以上政府補助,公司預計計入2020年度當期損益的金額為3000萬元,該補助資金的最終會計處理以註冊會計師在年度審計確認後的結果為準。
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