资产减值准则的实施对上市公司的影响.docVIP

毕业论文 资产减值准则的实施对上市公司利润的影响 摘　 要 2006年2月15日，我国财政部颁布了新企业会计准则，该体系由一项基本会计准则和38项具体会计准则组成。新准则体系中单列了《企业会计准则第8号——资产减值》(以下简称《资产减值》准则)以更好地提高会计信息质量、规范企业会计行为The Impact of New Assets Impairment Accounting Standard’s Execution on Listed Companies’ Earnings Abstract At the beginning of 2006, China’s Department of Finance announced the new “Accounting Standards for Business Enterprises”, which includes a single standard for the accounting of impairment of assests. CAS 8 stipulates that, when the impairment of assets is recognized, it cannot be flushed. This aims to prevent those enterprises using the impa