Securities code: Guangzhou Goaland Energy Conservation Tech Co.Ltd(300499) securities abbreviation: Guangzhou Goaland Energy Conservation Tech Co.Ltd(300499) Announcement No.: 2022031 convertible bond Code: 123084 convertible bond abbreviation: Gaolan convertible bond
Guangzhou Goaland Energy Conservation Tech Co.Ltd(300499)
Announcement on changes in accounting policies
The company and all members of the board of directors guarantee that the information disclosed is true, accurate and complete without false records, misleading statements or major omissions.
Guangzhou Goaland Energy Conservation Tech Co.Ltd(300499) (hereinafter referred to as "the company") changed the company's accounting policies in accordance with the requirements of the interpretation of accounting standards for Business Enterprises No. 15 issued by the Ministry of finance. According to the guidelines for self discipline supervision of listed companies on Shenzhen Stock Exchange No. 2 - standardized operation of companies listed on gem and other relevant provisions, the company's current accounting policy change belongs to the accounting policy change required by laws and regulations or the national unified accounting system, This matter does not need to be submitted to the board of directors and the general meeting of shareholders for deliberation. The specific changes of relevant accounting policies are as follows:
1、 Overview of changes in accounting policies
1. Reason and time of accounting policy change
On December 31, 2021, the Ministry of Finance issued the interpretation of accounting standards for Business Enterprises No. 15 (CAI Kuai [2021] No. 35) (hereinafter referred to as "Interpretation No. 15"), which stipulates 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 research and development, the relevant presentation of centralized fund management and the judgment of loss contracts. Among them, "accounting treatment on the external sales of products or by-products produced before the fixed assets reach the expected usable state or in the process of R & D" and "judgment on loss contracts" shall be implemented as of January 1, 2022; The content of "relevant presentation on centralized fund management" shall go into effect as of the date of promulgation. Therefore, the company adjusts its accounting policies accordingly.
According to the above provisions, the company shall implement the above enterprise accounting policies on the starting date specified in the above documents. 2. Accounting policies adopted by the company before change
Before this accounting policy change, 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 provisions issued by the Ministry of finance.
3. Accounting policies adopted by the company after change
After this accounting policy change, the company will implement it in accordance with the relevant provisions of Interpretation No. 15. In addition to the above changes in accounting policies, other unchanged parts shall still be implemented in accordance with 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 provisions issued by the Ministry of Finance in the early stage.
2、 Main contents of this accounting policy change
Interpretation No. 15 mainly defines the accounting treatment of the external sales of products or by-products produced before the fixed assets reach the expected serviceable state or during the research and development process, the requirements for the presentation of financial statements under the centralized fund management mode of the group, and the judgment of loss contracts.
3、 Impact of this accounting policy change on the company
According to the Interpretation No. 15, the company will implement the "accounting treatment on the external sales of products or by-products produced before the fixed assets reach the expected usable state or in the process of research and development" from January 1, 2022. At the same time, according to the provisions on the connection between the old and the new, for the trial operation sales between the beginning of the earliest period for the presentation of the financial statements for the first time to the implementation date of this interpretation, The company needs to retroactively adjust and compare the data of financial statements, which is not expected to have a significant impact on the financial statements in the reporting period.
This accounting policy change is the corresponding change made by the company according to the interpretation of the latest accounting standards issued by the Ministry of finance. The changed accounting policy can objectively and fairly reflect the company's financial status and operating results, and comply with the provisions of relevant laws and regulations and the actual situation of the company. This accounting policy change will not have a significant impact on the company's financial status, operating results and cash flow in the current period and before the accounting policy change, and there is no damage to the interests of the company and shareholders.
It is hereby announced.
Guangzhou Goaland Energy Conservation Tech Co.Ltd(300499) board of directors April 21, 2022
