摘要
文章以新会计准则的变化为切入点,分析了新会计准则对2006年度深市主板公司的具体影响。统计发现,按新会计准则要求进行追溯调整导致的净资产增幅为0.6%,总体影响不大。新准则对公司未来财务状况、经营成果的影响是全方位的,但具体影响程度需依2007年各公司具体业务情况而定。文章最后针对新旧准则衔接过程中出现的问题提出了应对措施。
The author analyzes the impact on Shenzhenlisted companies as a result of newly implemented IAS. Statistics reveal that the retroactively adjusted change in net asset is a negligible 0.6%. However, the impact of IAS on the corporate financial condition and performance result will be all rounded, but varies with each individual case. The author put forward measures to address problems in the transitional period between CAS and IAS.
出处
《证券市场导报》
CSSCI
北大核心
2007年第7期65-69,共5页
Securities Market Herald
关键词
会计准则
年度报告
公司管理
accounting standards
annual reports
corporate governance
