新准则下财务报表分析九大误区（The financial statements under the new guidelines of nine errors）.docVIP

新准则下财务报表分析九大误区（The financial statements under the new guidelines of nine errors） The financial statements under the new guidelines of nine errors Author: Dr. Zhao Zhigang Statement: This paper will be published in the future, without the authors permission, do not reprint magazines and other publications!!! The financial report of listed companies is a structural representation of the financial situation of listed companies, operating results and cash flow. All investors to obtain relevant information through the financial report, financial report and related to the new accounting standards standards has nine specific accounting standards, therefore, the financial report is very important. The basic function of financial analysis is to report data is transformed into a large number of useful for specific decision-making information to reduce the uncertainty of decision-making. Investors need to learn how to effectively read the financial report of listed companies, listed companies in the financial report reading, we should pay special attention to the key, and large transaction reports, and some of the important financial ratios are analyzed thoroughly, from the acquisition of decision useful accounting information. The new accounting standards achieved with the international convergence of accounting standards, and the core idea of asset liability view, in accounting recognition, measurement and disclosure of the occurrence of a series of major changes. Investors in the analysis of the financial report of listed companies tend to have the following nine errors. A misunderstanding: the importance of profit and ignore the assets and liabilities The profit index is always the main financial indicators of the reference, even the direct basis of the investment decision of investors. The new accounting standards on the balance sheet after the view, a substantial profit not only decided by the income and cost, but also by changes in assets and liabilities at the beginnin