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财政部于2006年2月15日颁布了39项新企业会计准则(以下简称“新准则”),从2007年1月1日起,新准则将在上市公司范围内施行,并鼓励其他非上市公司施行。与旧准则相比,新准则发生了很多新的变化,通过比较分析我们可以发现,在新准则有关资产减值准备等的变革降低企业利润操纵空间的同时,其有关债务重组、非货币性交易等准则的变化又将会为
The Ministry of Finance promulgated 39 new Accounting Standards for Business Enterprises (the “New Standard”) on February 15, 2006. Starting from January 1, 2007, the new standard will be implemented within the scope of a listed company and other non-public Company implementation. Compared with the old standard, the new standard has undergone many new changes. Through comparative analysis, we can find that while the new standard, such as changes in asset impairment provisions, reduces the profit margin of the enterprise, its debt restructuring and non-monetary transactions And other changes in the guidelines will be