新会计准则下调节企业利润的常见方式

Common Methods of Regulating Corporate Profits under the New Accounting Standards

新会计准则的变革对上市公司的财务信息造成很大影响,为企业调节利润提供了较大空间。介绍了新会计准则下固定资产折旧、借款费用资本化、债务重组收益、非货币性资产交换、无形资产等调节企业利润的常见方式。

The changes of new accounting standards made a great impact on the financial information for listed companies.It provided a lot of adjustable space for adjusting the enterprise＇s profits.This text introduces depreciation of fixed assets,capitalization of borrowing costs,debt restructuring proceeds,the exchange of non-monetary assets,intangible assets such as corporate profits etc common methods of regulating.