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随着金马股份一季度报告出台,上市公司陆续披露了一季度报告,新会计准则对季度报告的影响成为一个市场关注的话题。本文从证券市场参与的主体——上市公司、监管部门、投资者三个层面分析新会计准则下的季度报告影响。一、平稳过渡:新准则下的上市公司一季报2007年1月1日为上市公司新会计准则的首次执行日,上市公司均按新准则的要求披露了2006年度报告,基本实现了平稳过渡,但真正体现新准则影响的是自2007年开始的交易或事项,因此,一季度报告受到股票市场的普遍
With the introduction of the first quarterly report of Kinmen and Matsu, listed companies disclosed a quarterly report one after another and the impact of the new accounting standards on quarterly reports became a topic of market concern. This article analyzes the impact of the quarterly reporting under the new accounting standards from three levels: the listed company, the regulators and the investors. I. Smooth Transition: First Quarterly Report of Listed Companies under the New Standards January 1, 2007 is the first implementation date of the new accounting standards for listed companies. According to the requirements of the new standard, the listed companies disclosed their 2006 annual reports and basically achieved a smooth transition. However, the real impact of the new standard is the transaction or issue that started in 2007, so the first quarterly report is overwhelmed by the stock market