| 新无形资产会计准则对上市公司会计信息影响 |
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| 引用本文： | 黄当玲. 新无形资产会计准则对上市公司会计信息影响[J]. 西安邮电学院学报, 2008, 13(4) |
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| 作者姓名： | 黄当玲 |
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| 作者单位： | 西安邮电学院经济管理系,陕西,西安,710061 |
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| 摘 要： | 新颁布的无形资产准则从会计确认、计量与信息披露等方面与旧准则相比发生了很大的变化,体现了国际趋同的需要。结合40家上市公司2007年对外公布的中期财务报告,分析了新无形资产会计准则对上市公司会计信息的影响,指出了新无形资产会计准则在信息披露方面存在的问题,提出了切实可行的改进意见。
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| 关 键 词： | 无形资产 会计准则 上市公司 会计信息 |
The impact of the new intangible assets accounting standard on the accounting information of listed companies |
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| HUANG Dang-ling. The impact of the new intangible assets accounting standard on the accounting information of listed companies[J]. Journal of Xi'an Institute of Posts and Telecommunications, 2008, 13(4) |
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| Authors: | HUANG Dang-ling |
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| Affiliation: | HUANG Dang-ling(Department of Economic Management; Xi an University of Post and Telecommunications; Xi an 710061; China); |
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| Abstract: | Compared with the old criteria,intangible assets of the New Accounting Standard for Business Enterprises undergone great changes in the respects of the accounting recognition,measurement and disclosure of information,which reflects the international convergence needs.Combining the 2007 interim financial statements released by 40 listed companies,this thesis analyses the influence of intangible assets of the new accounting standards on accounting information of listed companies,points out the issues on the new guidelines in regard to the disclosure of information,and put forth practical suggestions for improvement. |
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| Keywords: | intangible assets accounting standard listed companies accounting information |
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