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随着全球经济化趋势的明显加快以及国际贸易往来的不断密切,会计这种国际通用商业语言扮演的角色也越来越重要。新会计准则的颁布是我国建立与国际会计准则趋同的企业会计准则体系的重要标志。本文以文化产业为例,通过对新会计准则实施对上市公司财务报表的影响进行分析,并提出几点上市公司应对的策略,希望能够给会计信息的使用者提供帮助。
With the obvious acceleration of the global economic trend and the close international trade, the role of accounting, an internationally accepted commercial language, is becoming more and more important. The promulgation of the new accounting standards is an important symbol of our country’s establishment of a system of corporate accounting standards that converges with international accounting standards. This paper takes cultural industry as an example, analyzes the impact of the implementation of new accounting standards on the financial statements of listed companies, and puts forward some strategies to deal with listed companies, hoping to help users of accounting information.