上市银行企业会计准则实施情况分析

新会计准则施行经历了四个完整的会计年度后，对其在上市银行的实施情况进行分析研究具有重要意义。本文结合上市银行2007——2009年年报．对上市银行实施会计准则的总体情况、公允价值的实施情况、资产减值损失对损益的影响、贷款减值准备计提情况、上市银行盈利状况、商业银行实际利率法使用情况等进行了分析，努力将新会计准则的精髓应用到商业银行的会计实践中．为我国会计准则的进一步完善及投资者更好的利用会计信息提供决策参考。

Analysis of the Implementation of Accounting Standards for Enterprises in Listed Banks

It is great significance for analyzing the implementation of new accounting standards for enterprises in listed banks,after the implementation of new accounting standards has gone through four full accounting years.This paper analyzes the general situation of the implementation of accounting standards in listed banks,the implementation of fair value,the impacts of asset impairment losses on profit and loss,provision for loan impairment,profitability of listed banks,the effective interest method used in comm...