| 新会计准则对上市公司会计信息影响的分析 |
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| 引用本文： | 赵会晶.新会计准则对上市公司会计信息影响的分析[J].辽东学院学报(社会科学版),2007,9(5):48-50. |
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| 作者姓名： | 赵会晶 |
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| 作者单位： | 柳韩大学,中国商务系,韩国,422-749 |
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| 摘 要： | 新会计准则与旧会计准则相比有许多重要变革,对上市公司产生重要影响。利润的波动、公允价值的把握等都为上市公司执行新会计准则带来重重的困难,本文对上市公司执行新会计准则对会计信息进行分析,以引起会计信息使用者的高度关注。
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| 关 键 词： | 新会计准则 上市公司 会计信息 |
| 文章编号： | 1672-8572(2007)05-0048-03 |
| 修稿时间： | 2007年4月21日 |
Effects of New Accounting Standards of China on Listed Companies |
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| ZHAO Hui-jing.Effects of New Accounting Standards of China on Listed Companies[J].Journal of Liaodong University :Social Sciences,2007,9(5):48-50. |
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| Authors: | ZHAO Hui-jing |
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| Abstract: | Many changes have been made in New Accounting Standards of China issued on Feb.25th,2006 by comparison with the old one.These changes will bring crucial effects on listed companies who will face difficulties when they deal with interest fluctuation and fair value.Problems of listed companies to implement the New Accounting Standards are analyzed in this paper. |
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| Keywords: | New Accounting Standards listed company accounting information |
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