| 试论会计准则的新变化对上市公司的影响 |
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| 引用本文： | 苏海雁,毛大鹏. 试论会计准则的新变化对上市公司的影响[J]. 内蒙古煤炭经济, 2007, 0(1): 38-39 |
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| 作者姓名： | 苏海雁 毛大鹏 |
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| 作者单位： | 中国矿业大学,管理学院,江苏,徐州,221008 |
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| 摘 要： | 本文阐述了新会计准则的主要变化对上市公司产生的影响,并就新会计准则在上市公司的顺利实施问题提出了几点建议.
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| 关 键 词： | 资产减值 存货 债务重组 |
Discuss some influences on the listed company by the new changes of accounting standards |
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| SU Hai-yan,MAO Da-peng. Discuss some influences on the listed company by the new changes of accounting standards[J]. Inner Mongolia Coal Economy, 2007, 0(1): 38-39 |
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| Authors: | SU Hai-yan MAO Da-peng |
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| Abstract: | This paper discussed the influences on the listed company by some changes of new accounting standards,and put forward several proposals for the new accounting standards'smooth implementation question to the listed company. |
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| Keywords: | assets depreciation inventory debt reorganization |
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