安永-申報會計師的職責(zé)(編輯修改稿)
2024-11-14 13:47 本頁面
【文章內(nèi)容簡介】 ounting policies 財務(wù)報告流程及會計政策 ? Historical financial position and performance 歷史財務(wù)資料 ? Taxation 稅務(wù) Implications 注意事項 ? Significant amount of information required from Company 公司方面需要提供大量的信息 ? Substantial management time mitment 管理層需要付出大量的時間 DPD6506 2021年 7月 3日 The Reporting Accountant Page 9 Working capital report 流動資金報告 Background 說明 ? Private document – addressed to the Sponsor/Nomad and the Company 非公開文件 –為上市保薦人和上市公司準備 ? Supports the statement the Directors are required to give in the prospectus/admission document concerning sufficiency of funding for the 12 months period from IPO 對董事在招股書中宣布流動資金足以應(yīng)付上市后 12個月之所需的聲明提供支持 Deliverables 內(nèi)容 ? Company prepares financial projections model and board memorandum to support this statement 公司準備財務(wù)計劃模型來支持這一聲明 ? Reporting Accountant reports on this information in order to give fort on the statement including 會計師為該聲明出具告慰函 ? Detailed review of model and assumptions 對模型和假設(shè)進行詳細審閱 ? Sensitivity analysis 敏感性分析 Implications 注意事項 ? Significant management time required in preparation of the model, board memorandum and to support the Reporting Accountant?s due diligence 大量的管理層時間將被用于準備財務(wù)模型、董事會備忘錄、支持會計師的盡職調(diào)查 DPD6506 2021年 7月 3日 The Reporting Accountant Page 10 Financial reporting procedures report 有關(guān)公司財務(wù)制度和流程的報告 Background 說明 ? Private document – addressed to the Sponsor/Nomad and the Company 非公開文件 – 為上市保薦人和上市公司準備 ? Supports the Sponsor?s/Nomad?s statement and Directors? conclusion on whether the Company has “established” appropriate procedures to monitor its financial position and prospects 用來支持保薦人及董事的聲明：公司建立了適當(dāng)?shù)囊?guī)章制度來監(jiān)控財務(wù)狀況和預(yù)期 ? Directors prepare a risk register and summarise the procedures used to manage the identified risks, together with a conclusion on the sufficiency of the procedures and status of implementation 董事需要羅列出公司運營過程中的各種風(fēng)險并在董事會備忘錄中總結(jié)應(yīng)對這些風(fēng)險的措施及實施現(xiàn)狀 Deliverables 內(nèi)容 ? Reporting accountant provides a report and fort letter on the procedures performed by the Directors 會計師對公司董事執(zhí)行上述規(guī)章制度的情況出具告慰函 Implications 注意事項 ? Can take significant management time, especially where Company?s existing procedures require development to standards required by London markets 如果公司的現(xiàn)有制度和流程需要根據(jù) 倫敦上市調(diào)整，可能會占用管理層較多時間 DPD6506 2021年 7月 3日 The Reporting Accountant Page 11 Other workstreams 其他工作內(nèi)容 ? Pro forma financial information 根據(jù)公司未來上市后的結(jié)構(gòu)出具資產(chǎn)負債和損益報告 ? Included in prospectus to illustrate changes in financial position due to IPO. Not required for an AIM admission document 包括在招股說明書中用以說明首次公開發(fā)行所帶來的變化。 ? Reporting Accountant reports publicly on the preparation of the pro forma information 申報會計師對此出具報告 ? Profit forecast 盈利預(yù)測 ? Try to avoid making profit forecasts 應(yīng)試圖
教學(xué)課件相關(guān)推薦
鄂ICP備17016276號-1