| 新会计准则引发的思考 |
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| 引用本文： | 刘泉军,张政伟. 新会计准则引发的思考[J]. 会计研究, 2006, 0(3): 7-10 |
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| 作者姓名： | 刘泉军 张政伟 |
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| 作者单位： | 1. 中国青年政治学院经济系,100089
2. 财政部国际司,100820 |
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| 摘 要： | 新准则发布后,成为人们关注的焦点,并引发了某些人士的担忧。针对这些担忧,本文分析后认为公允价值的适度运用不会成为利润操纵的工具、债务重组不会被滥用、利用减值准备调节利润空间越来越小。
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| 关 键 词： | 会计准则 公允价值 债务重组 减值准备 |
Reflections on the newly Issued Accounting Standards |
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| Liu Quanjun,Zhang Zhengwei. Reflections on the newly Issued Accounting Standards[J]. Accounting Research, 2006, 0(3): 7-10 |
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| Authors: | Liu Quanjun Zhang Zhengwei |
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| Abstract: | The newly issued accounting standards has become focus of public attention and even caused some people's concerns. This paper analyzes these concerns and concludes that the appropriate use of fair value will prevent profits manipulating, debt restructuring will not be abused, and profit adjustment through impairment of assets will become even harder. |
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