智通财经APP讯，上海石油化工股份(00338)发布公告，根据中国财政部发布的《企业会计准则解释第17号》(财会[2023]21号)和《企业会计准则应用指南汇编2024》，公司对相关会计政策进行变更。
《解释第17号》主要对“流动负债与非流动负债的划分及列示”、“供应商融资安排的披露”、“售后租回交易的会计处理”作出了新的规定，《企业会计准则应用指南汇编2024》对“保证类质保费用的列报”作出了新的规定。据此，公司对会计政策予以相应的变更。本次会计政策变更前，公司执行财政部发布的《企业会计准则——基本准则》及各项具体会计准则、企业会计准则应用指南、企业会计准则解释公告以及其他相关规定。
本次会计政策变更后，公司执行上述《解释第17号》和《企业会计准则应用指南汇编2024》所述的要求，除上述会计政策变更外，其余未变更部分仍执行财政部颁布的《企业会计准则——基本准则》和各项具体会计准则、企业会计准则应用指南、企业会计准则解释公告及其他相关规定。
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