论文部分内容阅读
2006年2月财政部颁布的新会计准则体系,于2007年1月1日起在上市公司率先实施。一时间掀起了对新准则是否会引起上市公司对利润的操纵的大讨论,本文拟通过分析资产减值准则的内容来说明新准则是否存在利润操纵的可能性。
In February 2006, the new accounting standards system promulgated by the Ministry of Finance took the lead in listed companies on January 1, 2007. For a time set off a big discussion on whether the new standard will cause the listed companies to manipulate their profits. This paper intends to explain whether the new standard is subject to the possibility of profit manipulation by analyzing the asset impairment criteria.