Discussion on Information Classification and Presentation Recognized of Voluntary Accounting Information of Listed Company

摘要：

This paper analyzes the necessity of distinguishing voluntary accounting information of listed company from mandatory accounting information firstly. Second,it points out the shortcut about distinguishing voluntary accounting information which can be called information classification and presentation recognized. Third,combining with the authors unscrambling of Standards for Content and Format of Information Disclosure of Companies Issuing Securities Publicly No.2- Annual Report Content and Format,the paper categorizes voluntary accounting information into four groups. Finally,the paper suggests adding content and corresponding format of voluntary accounting information disclosure into Standards for Content and Format of Information Disclosure of Companies Issuing Securities Publicly No.2- Annual Report Content and Format.

关键词： Listed Company Accounting Information Voluntary Accounting Information

作者: QI Xuan HE Xianmao

作者单位: School of Business, Tianjin University of Commerce, P.R.China, 300134

会议类型: 国际会议

会议名称: The Sixth International Symposium on Corporate Governance(第六届公司治理国际研讨会)

会议地点: 大连

会议语种:英文

页码: 209-214

在线出版日期: 2011-08-20（万方平台首次上网日期，不代表论文的发表时间）