摘要:本文首先简要的讲述新会计准则颁布的背景及意义,并且分析新会计准则主要修改的内容。然后,重点分析新准则的几项重大变化对财务报表的影响,具体包括:1. 非货币性资产交换准则的修改对上市公司财务报表的影响;2.存货准则的修改对上市公司财务报表的影响;3.资产减值准则得到修改对上市公司财务报表的影响;4.债务重组准则的修改对上市公司财务报表的影响;5.对合并财务报表方式的修改对上市公司财务报表的影响;6.对投资性房产入账方式的修改对上市公司财务报表的影响;7.对金融工具相关内容的修改对上市公司财务报表的影响。再次,从总体来谈谈新准则对证券市场的影响。最后,提出几个作为投资者对新准则可以采取的一些对策。希望能自己翻译一下不要百度上翻译~谢谢咯~高分追加~ 提问者: ocunpc2000 - 五级 最佳答案 检举 Abstract: The paper first briefly describe the new accounting standards promulgated by the background and significance, and analysis of new accounting standards the content of major changes. And, focusing on analysis of the new guidelines, several major changes in the impact on the financial statements, including: 1. Non-monetary assets exchanged modified criteria of listed companies the impact of the financial statements; 2. Inventory changes to the criteria of listed companies the impact of the financial statements; 3. Asset impairment criteria to amend the financial statements of listed companies the impact of; 4. Debt restructuring guidelines for listed companies to amend the impact of the financial statements; 5. On the way the consolidated financial statements of listed companies to amend the impact of the financial statements; 6. To invest in real estate recorded in the way of changes to the financial statements of listed companies the impact; 7. On financial instruments related to the contents of the amendments to the financial statements of listed companies affected. Once again, from the general to talk about the new guidelines on the impact of the stock market. Finally, make a few of the new guidelines as an investor can take some countermeasures.
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