新会计准则缩小双重披露差异了吗  

Do the New Accounting Standards Reduce the Difference under CAS and IFRS

作　　者：董秀琴[1] 彭胜[1] 李婷[1] 

机构地区：[1]深圳大学财会学院,广东深圳518060

出　　处：《证券市场导报》2009年第3期58-63,共6页Securities Market Herald

基　　金：财政部重点会计科研课题"非上市公司执行企业会计准则问题研究"(项目批准号2008KJB15);深圳市财政局课题"执行新会计准则的效果评价"的部分研究成果

摘　　要：新会计准则被认为实现了与国际财务报告准则趋同,本文旨在对这一结论进行统计检验。我们比较新会计准则实施前后双重披露(即同时按照中国会计准则和国际财务报告准则报告呈报)净利润和净资产差异的变化,发现差异显著缩小,由此得出结论:新会计准则缩小了双重披露差异。我们还对形成双重披露差异的项目因素及其变化进行了统计分析。This paper tests the conclusion statistically that the new accounting standards achieve the harmonization with IFRS. We compare the differences of reported earnings and net assets under CAS vs. IFRS before and after the issue of the new accounting standards, and find that the differences are significantly reduced since the implementation of the new accounting standards. The findings suggest that the new accounting standards reduce the differences under CAS vs. IFRS significantly. We also analyze the changes of detailed items that led to the differences under CAS vs. IFRS.

关 键 词：新会计准则 国际财务报告准则 双重披露差异 会计准则差异 

分 类 号：F830.9[经济管理—金融学]