Is the Value Relevance of Accounting Information Improved under the New Accounting Standards?
新会计准则提高了会计信息价值相关性吗？
This article on the new accounting standards on financial analysis of the impact of the study.
本文就新会计准则对财务分析的影响进行了研究。
Since January 1, 2007, the new Accounting Standards System formally implement in listed companies.
新企业会计准则体系于2007年1月1日在上市公司范围内正式实施。
The new accounting standards re - regulate the judgment, measure, and reversal of asset impairment.
新会计准则重新规范了有关资产减值迹象的判断、计量和转回等问题。
This paper mainly analyzes the impact of the new accounting standards on enterprises' operating results.
现就执行新会计准则后对企业经营成果的影响具体进行论述。
The promulgation of the new accounting standards will have economic consequences for China's securities market.
新会计准则的颁布实施必将对我国证券市场产生经济后果。
The results also provide empirical evidence for the use of fair value in the new Accounting Standards of China.
这为我国新准则中引入公允价值计量的合理性提供了经验证据。
Promulgates in the new accounting standards in our country, the discrete principle obtained further manifestation.
在我国颁布新管帐准则中，审慎性原则得到了进一步的表现。
Along with the implementation of the new accounting standards, the enterprises is requested to adopt the balance sheet liability method.
新会计准则的实施要求企业采用资产负债表债务法进行所得税会计处理。
This paper analyzes the important changes of the new accounting standards and puts forward some pertinent countermeasures to our enterprises.
文章分析了新企业会计准则的重要变化，提出了一些针对性的企业应对策略。
Under the new accounting standards, in addition to investment in real estate, financial instruments such as the confirmation and measurement.
在新的会计准则中，除了在投资性房地产、金融工具的确认和计量等。
The new accounting standards will bring huge reform to the company accounting system, which will impact the operation and production of a company.
新会计准则将为企业的会计核算体系带来大幅的变革，影响企业的生产经营情况。
Before the implementing of the New Accounting Standards in 2006, taking back impairment of asset is permitted as long as the condition is reasonable.
在2006年新出台的会计准则实施前，只要条件合理，转回以前计提的资产减值准备是被允许的。
Our country soon carries out whether the new accounting standards system does mean business accounting the system soon completes the historical mission?
我国即将履行的新会计准则体系是否意味着企业会计制度即将完成使命？
In the short term part, the probable problems existing in the implementation of the new accounting standards would be listed and then countermeasures given.
应急措施先分析实施新会计准则可能出现的问题，并在此基础上进行对策的分析。
As a basis, this thesis analyzes the changes which are about the derivative accounting practices of commercial listed Banks in the new accounting standards.
在此基础上，本文首先分析了新旧准则关于衍生金融工具会计处理方面的变化。
Therefore, listed companies on asset impairment in coal under the new accounting standards on research on the effects of profit are very necessary and feasible.
因此，关于煤炭上市公司资产减值在新会计准则下的处理对利润影响的研究是非常必要且可行的。
Then this thesis analyzes the impact on the EVA adjustment after the new accounting standards were promulgated, and EVA calculation of high-tech enterprises on the steps.
然后，分析新会计准则的颁布对EVA调整事项的影响，阐述高新技术企业计算EVA的步骤。
Under the complicated, uncertain and varying financial circumstances, especially the New accounting Standards System, the accounting professional judgment displays its value.
在复杂、不确定以及变化的经济环境下，特别是在新会计准则体系下，会计职业判断越显其存在的价值。
Many of the studies about the new accounting standards 'impact on earnings management are inferred from theory, but there are some scholars that use empirical methods to prove it.
关于新准则对上市公司盈余管理的影响研究，很多都是从理论上推断，但也有部分学者用实证的方法对其加以证明。
The key point is the combined statements theory, under the combined statements scope and the new accounting standards purchases the date combined statements the establishment method.
重点是兼并报表理论，兼并报表规模及新管帐原则下购置日兼并报表的编制办法。
The fourth part of the paper describes the changes in the new accounting standards, classification set out these changes on earnings management or contribute to the role of inhibition.
论文的第四部分阐述了新会计准则发生的变化，分类列举出这些变化对盈余管理的抑制或助长作用。
What's more, the new accounting standards do a detailed regulations for the confirmation of appropriate buyer and buying day and combined cost between recognized assets and liabilities.
另外，新准则还对购买方、购买日的确定、合并成本在可辨认资产和负债之间的分配等做了详细规定。
In February 15, 2006, China formally issues the new Accounting Standards, the new Accounting Standards include one Basic Accounting Standard and thirty-eight specific Accounting Standards.
我国新企业会计准则于2006年2月15日正式颁布，它包括一项基本准则和三十八项具体会计准则。
This paper is to analyze the potential negative effects of the new accounting standards of stock payment on the transformation of executive stock options into expense through the Yili event.
伊利事件说明新股份支付准则对经理人股票期权费用化的处理实施可能带来负面影响，而经理人股票期权的价值在于企业剩余索取权，进而参与企业剩余的分享。
February 2006 China promulgated the new accounting standards, that again fair value as the gauging property in accounting, the fair value of related issues once again become the focus of attention.
2006年2月我国在新颁布的会计准则中重新将公允价值列为会计计量属性之一，再一次将公允价值的相关问题放在了聚光灯下。
If the thrust of the new capital rules is to create conservative standards and to reduce management discretion over them, it seems odd not to endorse the same principles for accounting.
如果推动新的资本条例是为了建立保守的标准并减少管理者的随意性，那么不用相同的原则对待会计问题似乎就说不过去了。
If the thrust of the new capital rules is to create conservative standards and to reduce management discretion over them, it seems odd not to endorse the same principles for accounting.
如果推动新的资本条例是为了建立保守的标准并减少管理者的随意性，那么不用相同的原则对待会计问题似乎就说不过去了。
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