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新企业会计准则在上市公司已执行一年多。本月,上市公司按照新准则编制的2007年年报披露已接近尾声,新会计准则对上市公司的重大影响也逐渐体现出来。对此,本期特别策划栏目特邀请专家对已发布的公司年报作了整体解读,并针对新准则中一些对上市公司有较大影响的重点项目及其会计变更,精选各行业最具代表性的企业进行了深入剖析,以帮助年报使用者更准确地把握上市公司的真实情况。
New corporate accounting standards in the listed company has been implemented for more than a year. This month, the disclosure of the 2007 annual report prepared by listed companies in accordance with the new guidelines is drawing to a close and the significant impact of the new accounting standards on listed companies is also gradually reflected. In this regard, the special planning section of this issue special invited experts to publish the annual report has made a comprehensive interpretation of the company, and for some of the new guidelines have a greater impact on listed companies and major changes in accounting projects, selected the most representative of the industry Sex companies conducted in-depth analysis to help annual reports users more accurately grasp the real situation of listed companies.