摘要
本文阐述了新会计准则的主要变化对上市公司产生的影响,并就新会计准则在上市公司的顺利实施问题提出了几点建议。
This paper discussed the influences on the listed company by some changes of new accounting standards,and put forward several proposals for the new accounting standards'smooth implementation question to the listed company.
出处
《内蒙古煤炭经济》
2007年第1期38-39,共2页
Inner Mongolia Coal Economy
关键词
资产减值
存货
债务重组
assets depreciation
inventory
debt reorganization
