摘要
投资者和社会公众对上市公司信息的获取,主要是通过大众媒体阅读各类临时公告和定期报告。投资者和社会除了获取公司的财务状况,很重要的一项信息就是上市公司的获利水平和长远的获利能力。上市公司在向外披露财务信息的时候,经常性损益调整在会计魔法上应用已被新准则——收入准则规范得无用武之地。本文将从非经常损益的角度来研究上市公司实行新准则后对资本市场信息质量影响的形式和手段。
Investors and the general public information on listed companies for the acquisition, mainly through the mass media Read Notice temporary and periodic reports. Investors and the general public to access this information Apart from investors and the community access m the cmnpany＇s financial situation, a very important message is that the profitability of listed compames and the level of long - term profitability. Listed companies to disclose financial information, regular profit and loss adjustment in the application of accounting magic has been the new criteria - - income criteria in the no avail. This paper will be non - recurrent profit and loss approach to listed eompanies after the introduction of new guidelines on capital market information in the form of Quality and means.
出处
《特区经济》
北大核心
2007年第11期118-119,共2页
Special Zone Economy
关键词
非正常损益
瓷产减值
追溯调整
non - normal profit
adjustment retroactive impairment
loss of
