Securities code: Dareway Software Co.Ltd(688579) securities abbreviation: Dareway Software Co.Ltd(688579) Announcement No.: 2022013 Dareway Software Co.Ltd(688579)
Announcement on changes in accounting policies
The board of directors and all directors of the company guarantee that there are no false records, misleading statements or major omissions in the contents of this announcement, and bear legal responsibility for the authenticity, accuracy and integrity of its contents according to law.
Important content tips:
Dareway Software Co.Ltd(688579) (hereinafter referred to as "the company") this accounting policy change is carried out in accordance with the provisions and requirements of the notice on printing and distributing the interpretation of accounting standards for Business Enterprises No. 14 (CK [2021] No. 1) and the notice on printing and distributing the interpretation of accounting standards for business Enterprises No. 15 (CK [2021] No. 35) issued by the Ministry of finance of the people's Republic of China (hereinafter referred to as "the Ministry of finance"). This accounting policy change does not involve retroactive adjustment of the company's previous years, and will not have a significant impact on the company's total assets, total liabilities, net assets and net profit.
1、 Overview of changes in accounting policies
(I) details of changes in accounting policies
1. Reasons for changes in accounting policies
On February 2, 2021, the Ministry of Finance issued the notice on printing and distributing the interpretation of accounting standards for Business Enterprises No. 14 (CAI Kuai [2021] No. 1) (hereinafter referred to as "Interpretation No. 14"), which shall enter into force as of the date of promulgation. Interpretation No. 14 requires retroactive adjustment of new businesses in line with the provisions of this interpretation from January 1, 2021 to the implementation date of this interpretation.
The company has implemented Interpretation No. 14 since the implementation date, which has no significant impact on the financial statements during the reporting period.
On December 31, 2021, the Ministry of Finance issued the notice on printing and distributing the interpretation of accounting standards for Business Enterprises No. 15 (CAI Kuai [2021] No. 35) (hereinafter referred to as "Interpretation No. 15"), which clarified the accounting treatment of the external sales of products or by-products produced before the fixed assets reach the expected serviceable state or in the process of R & D, the judgment of loss contracts and the presentation of relevant issues on centralized fund management. Among them, "about the products or by-products produced by the enterprise before the fixed assets reach the expected usable state or in the process of research and development"
The contents of "accounting treatment for external sales of products" and "judgment on loss contracts" shall be implemented as of January 1, 2022, and the contents of "relevant presentation on centralized fund management" shall be implemented as of the date of promulgation.
Since December 31, 2021, the company has implemented the content of "relevant presentation of centralized fund management" in Interpretation No. 15, and the implementation of Interpretation No. 15 has no significant impact on the financial statements of comparable periods.
2. Accounting policies adopted by the company before change
Before the change of accounting policies, the company implemented the accounting standards for business enterprises - basic standards, various specific accounting standards, application guidelines of accounting standards for business enterprises, interpretation announcement of accounting standards for business enterprises and other relevant regulations issued by the Ministry of finance.
3. Accounting policies adopted by the company after change
After this change, the company will implement in accordance with the relevant provisions of Interpretation No. 14 and Interpretation No. 15 issued by the Ministry of finance. Other unchanged parts will still be implemented in accordance with the accounting standards for business enterprises - basic standards, various specific accounting standards, application guide of accounting standards for business enterprises, interpretation announcement of accounting standards for business enterprises and other relevant provisions issued by the Ministry of Finance in the early stage.
(II) review procedure
The proposal on the change of accounting policies of the company was approved at the third meeting of the 19th board of directors on February 2022, and the proposal on the change of accounting policies of the company was submitted to the third meeting of the 19th board of directors.
2、 Impact of changes in accounting policies on the company
This accounting policy change is made by the company in accordance with the requirements of the accounting standards and other documents revised and issued by the Ministry of finance. The changed accounting policy can objectively and fairly reflect the company's financial status and operating results, comply with the provisions of relevant laws and regulations and the actual situation of the company, will not have a significant impact on the company's financial status and operating results, and will not damage the interests of the company and shareholders.
3、 Review opinions of independent directors and board of supervisors
(I) opinions of independent directors
The independent directors believe that the change of the company's accounting policies is a reasonable change in accordance with the latest accounting standards revised and issued by the Ministry of finance, which is in line with relevant regulations. The company's implementation of this accounting policy change is not expected to have a significant impact on the company's financial report, nor does it damage the interests of the company and the legitimate rights and interests of shareholders. We agree to this accounting policy change.
(II) opinions of the board of supervisors
The board of supervisors believes that the change of accounting policy is a reasonable change in accordance with the requirements of the accounting standards and other documents revised and issued by the Ministry of finance, meets the relevant provisions, and agrees with the change of accounting policy.
It is hereby announced.
Dareway Software Co.Ltd(688579) board of directors April 13, 2022
