新会计准则对深市主板公司的影响分析  

Impact of IAS on Shenzhen Main Board Companies

作　　者：颜志元[1] 

机构地区：[1]深圳证券交易所,广东深圳518010

出　　处：《证券市场导报》2007年第7期65-69,共5页Securities Market Herald

摘　　要：文章以新会计准则的变化为切入点,分析了新会计准则对2006年度深市主板公司的具体影响。统计发现,按新会计准则要求进行追溯调整导致的净资产增幅为0.6%,总体影响不大。新准则对公司未来财务状况、经营成果的影响是全方位的,但具体影响程度需依2007年各公司具体业务情况而定。文章最后针对新旧准则衔接过程中出现的问题提出了应对措施。The author analyzes the impact on Shenzhenlisted companies as a result of newly implemented IAS. Statistics reveal that the retroactively adjusted change in net asset is a negligible 0.6%. However, the impact of IAS on the corporate financial condition and performance result will be all rounded, but varies with each individual case. The author put forward measures to address problems in the transitional period between CAS and IAS.

关 键 词：会计准则 年度报告 公司管理 

分 类 号：F830.9[经济管理—金融学]