新资产减值准备会计准则对ST公司财务的影响——以ST东方通信为例

The Influence of New Assets Impairment Accounting Standard to Listed Company under Special Treatment’s Finance——Takethe Oriental Communication Co.,Ltd.asan Example

从ST东方通信股份有限公司年度财务报告中提取有用的会计信息,论证新资产减值准备会计准则对ST上市公司所产生的影响,可以看出,新减值准备的出台,将在一定程度上抑制一些上市公司进行盈余管理的行为,使会计信息更加真实、准确的反映出来。

In this paper,adoption of the Oriental Communication Co.,Ltd.in 2005 ~2007 in the provision for impairment of assets and profits back on the impact analysis,and described in this article demonstrates the impairment of assets of the new listed companies on the impact of ST.