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2007年1月1日新会计准则的实施对上市公司的会计行为产生很大影响。文章着重研究了2006年的微利公司在新会计准则即将实行的情况下,相关的资产减值活动有何变动。由此预测新会计准则在一定程度上防止微利上市公司利用原资产减值准则不完善的地方进行盈余管理是否有效。
January 1, 2007 The implementation of the new accounting standards has a great impact on the accounting behavior of listed companies. The article focuses on the 2006 Little Profit Company in the new accounting standards to be implemented, the relevant asset impairment What changes. Therefore, it predicts whether the new accounting standards will prevent the profit-making listed companies from using the place where the impairment of assets impairment is not perfect to a certain extent.