東百集團(600693.SH)自2020年1月1日起對投資性房地產的後續計量變更為公允價值模式計量
格隆匯 11 月 17日丨東百集團(600693.SH)公佈,公司第十屆董事會第八次會議決議,審議通過《關於公司投資性房地產會計政策變更的議案》;
經公司董事會審議,同意公司自2020年1月1日起對投資性房地產的後續計量由成本模式計量變更為公允價值模式計量,根據相關規定,公司已對相關報告期的合併資產負債表、合併利潤表相關項目進行追溯調整。本次會計政策變更能夠客觀、真實地反映公司投資性房地產的真實價值,提高公司財務信息披露質量,有助於廣大投資者更全面地瞭解公司經營和資產情況,採用公允價值模式對公司投資性房地產進行後續計量具備合理性、可操作性。
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