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新准则对企业年报编制的影响
财政部日前下发了《关于做好执行会计准则企业2008年年报工作的通知》（财会函[2008]60号，以下简称《通知》），对做好上市公司等相关企业2008年年报编制工作提出了10项要求。
《通知》要求，各地财政部门会计管理机构和监督检查机构、财政监察专员办、注册会计师协会等有关各方，应当成立联合工作组，认真学习会计审计准则及相关规定，掌握企业会计准则解释1号和2号，熟悉《企业会计准则讲解（2008）》新旧变化的内容，为做好相关工作奠定专业基础；继续逐日盯市，做好上市公司2008年年报分析工作，从上市公司披露第一份2008年年报开始，分析其会计审计准则执行情况；执行新会计准则的企业编制2008年财务报告时，应重点关注企业执行新会计准则中的10项具体要求；各地财政部门会计管理机构应当督促企业参照《企业内部控制基本规范》的要求，全面提升企业管理水平和风险防范能力，如有重大风险，应当在2008年年报中予以披露。
执行会计准则的企业在编制2008年财务报告时，应重点关注以下10项要求。
会计政策和会计估计涉及企业财务状况和经营成果，应当保持会计政策的前后一致性。企业2008年变更会计政策的，应当提供符合会计政策变更条件的依据和说明，不得滥用会计政策。
同时发行A股和H股的上市公司，对于以前期间从未涉及而于2008年新发生的交易事项，在A股和H股财务报告中所选择的会计政策、所作的会计估计应当保持一致。对于原已存在的差异，鼓励其在编制2008年年报时调整一致。如果调整确实存在困难的，应逐步消除有关差异并在年报中加以说明。
高危行业企业按照规定提取的安全生产费用，应当按照《企业会计准则讲解（2008）》中的具体要求处理，在所有者权益“盈余公积”项下以“专项储备”项目单独列报，不再作为负债列示。煤炭企业在固定资产折旧外计提的维简费，应当比照安全生产费用的原则处理。
固定资产大修理费用等后续支出，符合资本化条件的，可以计入固定资产成本；不符合资本化条件的，应当计入当期损益。
企业购买上市公司，被购买的上市公司不构成业务的，购买企业应按照权益性交易的原则进行处理，不得确认商誉或确认计入当期损益。
企业对采用公允价值计量的各项目，应当严格遵守会计准则相关规定，提供明确的证据表明其公允价值确定的合理性，特别关注估值模型以及计算参数的有关情况，并在附注中作详细披露。企业应当继续谨慎采用公允价值模式计量投资性房地产，除非有明确的证据表明投资性房地产的公允价值能够可靠取得外，应当采用成本模式对投资性房地产进行后续计量。
企业应当正确理解会计准则中有关“控制”的规定，合理确定企业合并类型和合并财务报表的合并范围。判断企业对被投资单位是否形成控制时，应当综合考虑被投资单位的股权结构、董事会构成、日常经营管理特点等情况。
企业接受的捐赠和债务豁免，按照会计准则规定符合确认条件的，通常应当确认为当期收益。如果接受控股股东或控股股东的子公司直接或间接的捐赠，从经济实质上判断属于控股股东对企业的资本性投入，应作为权益性交易，相关利得计入所有者权益（资本公积）。
企业在销售产品或提供劳务的同时授予客户奖励积分的，应当将销售取得的货款或应收货款，在商品销售或劳务提供产生的收入与奖励积分之间进行分配，与奖励积分相关的部分应首先作为递延收益，待客户兑换奖励积分或失效时，结转计入当期损益。
企业应当按照会计准则规定谨慎确认资产减值和预计负债。确认资产减值应有充分确凿的证据支持，确认预计负债应当基于充分合理的估计基础。
《通知》强调，各地财政监察专员办要将2008年年报编制情况作为2009年会计监督工作重点，在开展2009年会计监督工作时，应将中央企业、上市公司和金融企业执行会计准则情况以及2008年年报情况作为检查重点。此外，《通知》还要求，各地注册会计师协会应掌握本地区会计师事务所对执行会计准则企业2008年年报的审计情况。各地注册会计师协会应当督促本地区会计师事务所总结经验，在审计工作中关注重大风险领域，具体应侧重债务重组收益确认、金融工具的分类和计价依据、重要会计估计变化、开发费用资本化、企业合并及异常股权转让行为、套期会计的使用条件和标准、关联方关系及重大交联交易、持续经营假设八个方面。
The new guidelines on the corporate annual report effect
The Ministry of Finance recently issued" on the implementation of accounting standards company 2008 annual report work notice" ( Accounting letter [2008] 60, hereinafter referred to as" notice" ), on doing a good job of listed companies and other related enterprises in 2008 annual report of the preparation 10 requests." Notice" requirements, the local administrative department of finance accounting management mechanism and supervision mechanism, the Financial Ombudsman office, association of certified public accountants and other parties concerned, shall set up a joint working group, serious study of accounting and auditing standards and relevant provisions, master the Enterprise Accounting Standards No. 1 and No. 2, familiar with the" accounting standards for enterprises ( 2008)." the old and the new changes in the content, do well the relevant work to lay the foundation for the professional; continue to mark-to-market do listed companies in 2008 annual report, analysis, from the listed companies to disclose the first annual report 2008 start, analysis of the accounting auditing standards implementation; implementation of new accounting standards for enterprises making 2008 financial report, should focus on the implementation of the new accounting standards for enterprises in 10 specific requirements; the local administrative department of finance accounting management institution shall supervise and urge the enterprise according to" the basic standard for enterprise internal control" requirement, improve enterprise management level and the ability of risk prevention, such as have a significant risk, should be disclosed in 2008 annual report.The implementation of accounting standards for enterprises in the preparation of the 2008 financial report, should focus on the following 10 requirements.The accounting policies and accounting estimation involves financial conditions and operating results, shall keep the accounting policy coherence. Enterprises in 2008 change in accounting policy, accounting policy change should be provided with the basis and conditions, shall not abuse of accounting policy.At the same time the issue of A shares and H shares of listed companies, for the previous period never involved in 2008 and new episodes of transactions, in the A shares and H shares of financial reporting in the choice of the accounting policy, accounting estimates made by it shall be kept consistent. For pre-existing differences, encourage its in the preparation of annual report for 2008 adjustment agreement. If the adjustment is difficult, should be gradually eliminated the difference and in the annual report to illustrate.High-risk enterprises in accordance with the provisions of the extracted safe production costs, should be in accordance with the" accounting standards for business enterprises to explain (2008 )" the specific requirements of treatment, in the interests of the owner of" surplus " under" special reserve" project independent list, no longer as liabilities. Coal enterprises in fixed assets depreciation and provision of the dimension brief cost, should be safe production cost principle.Fixed assets repairs of the subsequent expenses, conforms to the capitalization condition, can be included in the cost of fixed asset; not eligible for capitalization, it should be included in the current profits and losses.Enterprise purchase of listed company, purchased listed company does not constitute a business, buy enterprise should be in accordance with the equity trading principles, not to confirm the goodwill or confirmation is included in the current profits and losses.Enterprises on the use of fair value measurement of the project, it shall strictly comply with the relevant provisions of accounting standards, provide clear evidence for the determination of the fair value rationality, special attention the valuation model and calculation parameters about the situation, and in the notes are disclosed in detail. Enterprises should continue to be cautious use of fair value measurement model of real estate investment, unless there is clear evidence that the real estate investment fair value can be reliably achieved, shall adopt the mode of cost of the investment real estate for subsequent measurement.Enterprises should correctly understand the accounting standards relating to" control " regulation, reasonably determine the business combination types and the scope of consolidated financial statements. Judgment of the enterprise of the invested entity are formed when the control, should be taken into consideration by unit of investment ownership structure, board of directors, management characteristics etc..The enterprise accepts donations and debt relief, in accordance with the provisions of accounting standards to meet the recognition conditions, usually should be recognized as the current earnings. If the controlling shareholder or shareholders accept the subsidiary direct or indirect donations, from substantial economy judged to belong to the controlling shareholders of the enterprise capital investment, should be used as equity transaction, relevant profit recorded in the owner's equity ( capital ).Enterprises in the marketing of products or services to customers at the same time awarded bonus points, should be achieved sales of payment or receivable payment for goods in the sales of goods or services, is provided to generate income and bonus points allocated between, and reward points related to the part should first as deferred income, to be customers exchange reward points or failure occurs, the carry-over included in the current profits and losses.The enterprise should be in accordance with the provisions of accounting standards of assets impairment and prudence of estimated liabilities. Confirm the impairment of assets should be fully conclusive evidence, confirm the expected liabilities shall be based on the reasonable estimation based." Notice" stressed throughout, the Financial Ombudsman office to 2008 annual report as the work of accounting supervision on 2009, in 2009 the work of accounting supervision, should be the central enterprises, listed companies and financial enterprises implementation of accounting standards and the 2008 annual report as /a check point. In addition," notice" also requires all over, association of certified public accountants should master the CPA to perform accounting standard for business enterprises in 2008 annual report of the audit. All the associations of certified public accountants shall supervise local accounting firms in the audit work experience, pay attention to areas of significant risk, specific should focus on debt restructuring income confirmation, financial tools classification and valuation basis, significant accounting estimates changes development, cost of capital, corporate merger and abnormalities of the stockholder's rights transfer behavior, the hedging accounting service conditions and standards, related party relationships and transactions, major cross-linking continuing operation assumption eight aspects.