新准则下财务报表分析九大误区（Nine misunderstandings of financial statement analysis under new standards）.docVIP

新准则下财务报表分析九大误区（Nine misunderstandings of financial statement analysis under new standards） Nine misunderstandings of financial statement analysis under new standards Author: Dr. Zhao Zhigang Declaration: This article will be published in the near future without the permission of the author. Other magazines and publications should not be reprinted!!! The financial statements of listed companies are the structural statements of the financial status, operating results and cash flow of listed companies. All investors mainly obtain relevant information through financial reports, and the new accounting standards involve financial reporting standards, there are nine specific accounting standards, therefore, financial statements are very important. The basic function of financial analysis is to transform a large amount of report data into useful information for a particular decision, thus reducing 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 have achieved the convergence with international accounting standards, and adopted the core concept of asset liability view, which has undergone a series of major changes in accounting recognition, measurement and disclosure. When analyzing the financial reports of listed companies, investors often have the following nine misunderstandings. Misunderstanding 1: paying attention to profits and ignoring assets and liabilities The profit index has always been the main financial index that has been referenced and even directly referenced by investors in their investment decisions. The new accounting standards on the balance sheet after the view, a substantial profit not only decide