榮盛發展(002146.SZ):將對投資性房地產的計量模式由成本模式調整為公允價值模式
格隆匯 12 月 7日丨榮盛發展(002146.SZ)公佈,2020年12月7日,公司第六屆董事會第四十六次會議審議通過了《關於會計政策變更的議案》,決定根據《企業會計準則第3號—投資性房地產》、《企業會計準則第28號—會計政策、會計估計變更和差錯更正》的相關規定,對公司會計政策的部分內容進行變更。根據《深圳證券交易所股票上市規則》、《深圳證券交易所上市公司規範運作指引》等有關規定,此次會計政策變更經董事會審議通過後即可生效。
公司對投資性房地產的計量方法初始確定為成本計量模式,為了更加客觀地反映公司持有的投資性房地產的真實價值,增強公司財務信息的準確性,根據《企業會計準則第3號—投資性房地產》、《企業會計準則第28號—會計政策、會計估計變更和差錯更正》的相關規定,公司擬自2020年1月1日起對投資性房地產的計量模式進行會計政策變更,由成本計量模式變更為公允價值計量模式。會計政策變更後,公司將按評估機構出具的相關投資性房地產評估結果作為投資性房地產的公允價值。
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