摘要
新会计准则与原有会计准则相比有很多变化,对财务状况和经营成果有很大的影响.从公允价值的含义及引入公允价值的必然性入手,从各个方面如债务重组、非货币性交换、长期股权投资、资产减值等较为系统的阐述和分析了新准则的变化对企业利润的影响,会计信息使用者应当了解新准则的变化对企业利润带来的影响,从而做出正确的决策.
Compared with the original accounting standards,there are many changes in new accounting standards,which have a great effect on the financial condition and operating results.This paper starts with the meaning of fair value and the necessity to bringing in fair value,giveing a systematic elaboration and analysis on the impact of change to corporate profits from the new guidelines on various aspects such as debt restructuring,non-monetary exchange,long-term equity investment,asset impairment and others.Accounting information users should be aware of the impact on corporate profits from changes in the new guidelines and make the right decisions.
出处
《怀化学院学报》
2010年第5期79-81,共3页
Journal of Huaihua University
关键词
公允价值
会计准则
利润
fair value
accounting standards
profit
