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2006年2月15日,财政部正式发布了39项企业会计准则。并要求2007年1月1日起在上市公司执行。新准则为国内企业打入国际市场提供了国际商用语言,这在一定程度上为企业解决了国际化融资的问题。同时它的执行也将对公司财务状况、经营成果产生较大影响,新会计准则的变化,虽然不会影响上市公司的内在价值,但相关会计处理原则的改变,会带来公司账面净资产的改变。
February 15, 2006, the Ministry of Finance officially released 39 enterprise accounting standards. And require January 1, 2007 from the implementation of listed companies. The new standard provides international business language for domestic enterprises to enter the international market, which to some extent solves the problem of international financing for enterprises. At the same time its implementation will also have a significant impact on the financial status and operating results of the Company. Although the changes in the new accounting standards will not affect the intrinsic value of the listed companies, the change in the accounting principles will result in a net book value change.