浅析新《企业会计准则》对上市公司利润的影响（Analysis on the influence of the new enterprise accounting standards on the profits of listed companies）.docVIP

浅析新《企业会计准则》对上市公司利润的影响（Analysis on the influence of the new enterprise accounting standards on the profits of listed companies） Analysis on the influence of the new enterprise accounting standards on the profits of listed companies [Abstract] the implementation of new accounting standards of listed companies has affected the behavior of profit manipulation. The introduction of fair value measurement of the enterprise management accounting degree of freedom, is likely to become a part of listed companys profit; the new accounting standards for impairment in inventory valuation, rushed back to the aspects of the restrictions, so that the listed companies use these accounting profit manipulation more difficult. The new accounting standards in the implementation of listed companies, the standards to strengthen the system of new concept provides useful information for investors and the public, to achieve convergence with international practices. The implementation of new standards, had a greater impact on profit manipulation in listed companies. The analysis from the following six aspects. Introduction of fair value measurement attribute The new accounting standards, many references to the application of fair value measurement. The so-called fair value is even bargain, familiar with the transaction the voluntary exchange of assets or the amount of debt repayment. The measurement of fair value, mainly for the trading of financial assets, financial assets available for sale, the real estate investment measurement etc.. The introduction of fair value measurement, increase enterprise management accounting degree of freedom, to provide a space for profit manipulation of listed companies. Two, confirm the financial accounting principle change The original criteria concern profit form, mainly profit outlook; the new guidelines focus more on balance sheet assets, mainly reflected the view. The provisions of the original rules, financial accounting recognition and measurement prin