Impacts of Accounting Standards Internationalization on Accounting Information

摘要：

New Chinese Accounting Standards for Business Enterprises has realized Internationalization essentially in reporting aim,accounting affirmation,measurement and reporting.This article makes statistical analysis on the 2005 annual reports of 86 listed companies which issue both A shares and B shares.By comparison of accounting policy differences between current CAS and IFRS,the paper forecasts the change of standards like business combination,borrowing expenses,government subsidy and income tax will have great impacts on net profits and net assets of listed companies.

关键词： Accounting Standards for Business Enterprises Net Profit Net Asset

作者: Men Rong

作者单位: School of Economics and Management,Beijing Jiaotong University

会议类型: 国际会议

会议名称: 2006 International Conference on Management Science and Engineering(2006管理科学与工程国际学术研讨会)

会议地点: 武汉

会议语种:英文

页码: 483-487

在线出版日期: 2006-11-08（万方平台首次上网日期，不代表论文的发表时间）