论文部分内容阅读
雅戈尔即将出炉的年报被普遍看好,但被吸引的多半是股市“候鸟”2007年1月1日,新会计准则开始在上市公司实施。2008年春,新准则下第一批年报将新鲜出炉。鉴于财务核算的基础发生重大变革,所有上市公司的估值都面临调整。尽管业内对新准则的影响有不少讨论,但那毕竟是纸上谈兵。如今1500多家上市公司逼近新、旧准则交间的断崖,八仙过海式的跨越即将上演。
Youngor upcoming annual report is generally bullish, but was attracted mostly the stock market “migratory birds ” January 1, 2007, the new accounting standards began to be implemented in listed companies. In the spring of 2008, the first batch of annual reports under the new guidelines will be freshly released. In view of the significant changes in the fundamentals of financial accounting, valuations of all listed companies are subject to adjustment. Although there is much discussion on the impact of the new guidelines in the industry, it is actually a piecemeal approach. More than 1,500 listed companies are now approaching the cliff between the new and old guidelines, and the crossing of the Eight Immortals will be staged soon.