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Analysis Of How Accounting Standards For Business Enterprises Impact The Profit Of The Listed Companies

Posted on:2009-08-09Degree:MasterType:Thesis
Country:ChinaCandidate:Y L WangFull Text:PDF
GTID:2189360242989133Subject:Business Administration
Abstract/Summary:PDF Full Text Request
New our country accountant criterion system is announced by the Ministry of Finance on February 15 , 2006 , puts into effect first starting from January 1 , 2007 within a listed company range. The new accountant criterion is compared to the former accountant criterion and system of account have much new change , is carry out the new accountant criterion queen, finacial status , economic performance will may produce significant effect to enterprise. Moderate value concept especially just and sound introduction and debt re-organize a criterion, the effect to a listed company profit is significant but far-reaching. The main body of a book general the criterion affects each a listed company profit aspect again , applying , assets subtraction value including value just and sound return to measuring, being not new old criterion difference such as monetary assets displacement , intangible assets towards goods in stock changing measuring method's , the meterage that long range stock right invests in , the stock valuation , cost capitalization measuring , borrowing money , business real estate follow-up re-organizing profit , business investment securities, and so on readily, change analysing the profit setting forth the new criterion being brought about by enterprise all round systematically. The user who is accounting information includes an investor , ought to have known the new criterion coming into being to a listed company finacial status , economic performance and corresponding risk how effect, reports analytical listed company true economic performance and inherent risk through a listed company, and accordingly make the corresponding decision-making , have real but urgent significance. Will set forth analysis on the main body of a book being carried out here.
Keywords/Search Tags:new accounting standards, profit, impact
PDF Full Text Request
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