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新会计准则中重要条款的变化不但将对上市公司2007年年报业绩产生较大影响,有些甚至会提前影响到2005年和2006年的年报。按照新的会计准则,“固定资产减值准备”、“无形资产减值准备”等长期资产的减值准备从2007年开始计提后不能冲回,只能在处置相关资产后,再进行会计处理。这条新规定截断了上市公司调增利润的一大途径。因此,上市公司利用计提手法调节利润将越来越难。
Changes in the important provisions of the new accounting standards will not only have a greater impact on the 2007 annual results of listed companies, and some may even affect the 2005 and 2006 annual reports in advance. According to the new accounting standards, the provision for impairment of long-term assets such as “impairment of fixed assets ” and “impairment of intangible assets ” can not be reversed after accruing from 2007 and can only be recovered after the relevant assets are disposed of , Then the accounting treatment. This new rule cuts off a big way for listed companies to increase their profits. Therefore, it is more and more difficult for listed companies to adjust their profit by means of drawing-in.