| 浅谈新会计准则对上市公司财务会计信息披露的影响 |
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| 引用本文： | 刘斌.浅谈新会计准则对上市公司财务会计信息披露的影响[J].华北航天工业学院学报,2009(2):53-55. |
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| 作者姓名： | 刘斌 |
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| 作者单位： | 河北大学; |
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| 摘 要： | 2006年2月15日财政部会计准则委员会颁布了中国会计准则体系，该会计准则体系由1项基本准则、38项具体会计准则和相关应用指南构成，自2007年1月1日起在上市公司施行。新会计准则在上市公司的实施，从形式和内容上对其会计信息的披露产生了较大的影响。本文仅就新会计准则在公允价值应用、关联方披露、每股收益的计算及披露等三方面对上市公司财务会计信息披露产生的影响进行分析和探讨。
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| 关 键 词： | 新会计准则 信息披露 公允价值 关联方 每股收益 |
Influence of New Accounting Standards on Financial Information Announcement of the Listed Company |
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| LIU Bin.Influence of New Accounting Standards on Financial Information Announcement of the Listed Company[J].Journal of North China Institute of Astronautic Engineering,2009(2):53-55. |
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| Authors: | LIU Bin |
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| Institution: | Hebei University;Baoding 071000;China |
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| Abstract: | The new accounting standard,issued in 2006 by Ministry of Finance,consists of one basic accounting criterion,38 concrete criteria and some application guides related and was implemented in the listed company in 2007.This has the tremendous influence on financial accounting information announcement in the form and content.This paper mainly discusses the influence of new accounting standards to disclosure of finance and accounting information of listed companies from the three aspects of fair value applicatio... |
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| Keywords: | new accounting standards information disclosure fair value the related party earnings per share |
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