| 新会计准则下调节企业利润的常见方式 |
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| 引用本文： | 李金兰.新会计准则下调节企业利润的常见方式[J].山东冶金,2010,32(3):74-76. |
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| 作者姓名： | 李金兰 |
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| 作者单位： | 济南鲍德房地产开发有限公司,山东,济南,250101 |
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| 摘 要： | 新会计准则的变革对上市公司的财务信息造成很大影响,为企业调节利润提供了较大空间。介绍了新会计准则下固定资产折旧、借款费用资本化、债务重组收益、非货币性资产交换、无形资产等调节企业利润的常见方式。
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| 关 键 词： | 新会计准则 企业利润 上市公司 财务信息 |
Common Methods of Regulating Corporate Profits under the New Accounting Standards |
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| LI Jin-lan.Common Methods of Regulating Corporate Profits under the New Accounting Standards[J].Shandong Metallurgy,2010,32(3):74-76. |
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| Authors: | LI Jin-lan |
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| Affiliation: | LI Jin-lan(Jinan Baode Real Estate Development Co.,Ltd.,Jinan 250101,China) |
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| Abstract: | The changes of new accounting standards made a great impact on the financial information for listed companies.It provided a lot of adjustable space for adjusting the enterprise＇s profits.This text introduces depreciation of fixed assets,capitalization of borrowing costs,debt restructuring proceeds,the exchange of non-monetary assets,intangible assets such as corporate profits etc common methods of regulating. |
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| Keywords: | new accounting standards corporate profits listed company financial information |
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