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为进一步提高会计信息质量,我国在2006年2月15日正式颁布了新会计准则体系。与旧准则相比,新准则在公允价值、资产减值准备、债务重组等方面都做出了较大的变动。总体而言,新会计准则提高了会计信息对于信息使用者的决策相关性和有用性,同时也增加了上市公司财务工作的复杂度。本文拟就新会计准则在沪市上市公司2007年年报中执行的情况、存在的问题及对策进行阐述。
In order to further improve the quality of accounting information, China formally promulgated the new accounting standards system on February 15, 2006. Compared with the old standard, the new standard has made great changes in fair value, asset impairment provisions, debt restructuring and so on. Overall, the new accounting standards improve the relevance and usefulness of accounting information for information users, and also increase the financial complexity of listed companies. This article will elaborate on the new accounting standards in the Shanghai Stock Exchange 2007 annual report of the implementation of the situation, problems and solutions are described.