Discussion on the Methods of Surplus Management for the Listed Company under New Accounting Standard

摘要：

Comparing with current accounting standard,new accounting standard doesnt regard historical cost as basic accountant principle of valuate any longer.It has introduced fair value as the foundation of measuring conditionally.Many concrete criterions have been revised too.These changes in new accounting standard may produce some new methods of surplus management and larger space of adjusting earnings to the listed companies.This article will discuss the possible methods of surplus management in relative concrete new accounting standards.

关键词： New accounting standard Fair value Surplus managing

作者: Zhou Guoqiang Li Yufeng

作者单位: School of Management,Wuhan University of Technology,Wuhan,P.R.China,430070

会议类型: 国际会议

会议名称: 第三届产品创新管理国际会议(The 3rd International Conference on Product Innovation Management)

会议地点: 武汉

会议语种:英文

在线出版日期: 2008-10-26（万方平台首次上网日期，不代表论文的发表时间）