| Offering Regulation Q&A—Matters Concerning the Implementation of the New Revenue Standards by Enterprises Applying for an IPO | | 发行监管问答--关于申请首发企业执行新收入准则相关事项的问答 |
| (China Securities Regulatory Commission, January 16, 2020) | | （中国证监会 2020年1月16日） |
| I. In 2017, the Ministry of Finance issued the revised Accounting Standards for Business Enterprises No. 14—Revenue (hereinafter referred to as the "New Revenue Standards"). When shall an enterprise applying for an IPO begin implementing the New Revenue Standards? How shall a transition to the implementation of the New Revenue Standards be effectively made? | | 一、2017年，财政部发布修订后的《企业会计准则第14号-收入》（以下简称新收入准则），申请首发企业应于何时开始执行新收入准则？应如何做好执行新收入准则的衔接？ |
| A: An enterprise applying for an IPO shall begin implementing the New Revenue Standards on January 1, 2020. | | 答：申请首发企业应当自2020年1月1日起执行新收入准则。 |
If an enterprise applying for an IPO has been listed overseas, and its financial statements are prepared in accordance with the New Revenue Standards or the International Financial Reporting Standards or Hong Kong Financial Reporting Standards corresponding to the New Revenue Standards, or its parent company is listed overseas, and its overseas financial statements are prepared in accordance with the New Revenue Standards or the International Financial Reporting Standards or Hong Kong Financial Reporting Standards corresponding to the New Revenue Standards, or any of its subsidiaries is listed overseas, and its overseas financial statements are prepared in accordance with the New Revenue Standards or the International Financial Reporting Standards or Hong Kong Financial Reporting Standards corresponding to the New Revenue Standards, the first day of implementation may be advanced to January 1, 2018. In principle, any other enterprise applying for an IPO shall not be allowed to implement the New Revenue Standards in advance.
．．．．．． | | 申请首发企业已在境外上市且其财务报表按照新收入准则或新收入准则相对应的国际财务报告准则或香港财务报告准则编制的，或者母公司在境外上市且其境外财务报表按照新收入准则或新收入准则相对应的国际财务报告准则或香港财务报告准则编制的，或者子公司在境外上市且其境外财务报表按照新收入准则或新收入准则相对应的国际财务报告准则或香港财务报告准则编制的，可以将首次执行日提前至2018年1月1日。其他申请首发企业原则上不允许提前执行新收入准则。
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