Comparative Study Of Financial Statements Before And After Improvement Of Classification

October 16, 2008,IASB and FASB Jointly issued《Preliminary views of financial statements (Discussion Paper)》(Hereinafter referred to as Discussion Paper).The new mode of presentation of the financial statements were explored by The discussion paper, Financial statements presented improved the basic objectives to be achieved, Reclassified based on the principle,Improved reporting and analysis of the changes brought about and the issues raised.This article first discussion draft in-depth understanding, elaborated on its meaning, citing the improved changes in the financial statements. Secondly, the building improved the financial statements based on the new DuPont financial analysis system to distinguish between the traditional DuPont financial analysis system. Again, from the SSE and SZSE have chosen three companies to its 2010 financial statements for the reconstruction, built according to the requirements of the new discussion draft financial statements, by using the new DuPont financial analysis system to evaluate the financial statements reflected the improved Enhance the quality of information. Finally, discussion papers and other relevant literature on this issue about some of the views of the author.