新会计准则实施三年来,其对上市公司财务数据的影响受到了投资者的普遍关注。从新会计准则实施后企业业绩变动看,公允价值计量属性的引入、资产减值准则关于长期资产减值准备的冲回、借款费用资本化范围的扩大、无形资产准则关 In the three years since the implementation of the new accounting standards, the impact on the financial data of listed companies has drawn the widespread concern of investors. From the change of corporate performance after the implementation of the new accounting standards, the introduction of fair value measurement attributes, the asset impairment criteria on the long-term asset impairment reserves, the borrowing costs of the capitalization of the scope of the expansion of the intangible asset standards