新准则中会计职业判断对企业地影响问题研究.pdfVIP

4 ．2 ．7 非货币性资产交换的确认 ·····················································36 4 ．2 ．8 借款费用的会计处理方法 ·····················································36 4 ．2 ．9 租赁的会计处理 ·································································37 4 ．2 ．10 调整事项与非调整事项的会计处理········································37 4 ．2 ．11 追溯调整法与未来适用法的运用···········································37 4 ．3 会计职业判断在会计估计中的主要运用···········································37 4 ．3 ．1 投资性房地产准则中公允价值的计量 ······································37 4 ．3 ．2 各项资产准备的计提 ···························································38 4 ．3 ．3 存货可变现净值的计量 ························································39 4 ．3 ．4 固定资产使用年限和净残值的估计·········································39 4 ．3 ．5 无形资产摊销期的估计 ························································39 4 ．3 ．6 或有事项处理中会计职业判断的运用 ······································39 4 ．3 ．7 建造合同中会计职业判断的运用 ············································39 第 5 章 案例研究：新准则中会计职业判断对企业的影响 ································40 5 ．1 金融街（000402 ）2007 年年报和变更公告的分析······························40 5 ．1. 1 金融街（000402 ）变更前采用的会计政策 ·································40 5 ．1. 2 变更前投资性房地产披露金额·················································40 5 ．1. 3 投资性房地产的变更情况·······················································40 5 ．1. 4 笔者认为该案例有以下几点值得关注和后续研究 ························42 5 ．2 哈空调（600202 ）采用迁移模型方法计提应收款项坏账准备 ···············43 5 ．2 ．1 坏账准备计提方法会计估计变更影响 ······································43 5 ．2 ．2 该公司年报披露的应收款项坏账准备计提所采用的会计政策········43 5 ．3 通过数据分析新准则下会计职业判断给企业财务状况带来的影响 ·········44 5 ．4 企业滥用会计职业判断的动因分析·················································48 5 ．4 ．1 扭亏动机 ··········································································48 5 ．4 ．2 重亏动机 ························