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来源:百度知道 编辑:UC知道 时间:2024/06/22 03:23:38
本文关注的是新的会计准则发生重大变革及调整在上市公司中实施时会造成的影响,怎样才能发挥新准则的最大效用。本文认为,新会计准则的在会计要素的定义和确认、计量、报告更加完善,在信息披露的要求上更加严格,对于证券市场会计信息披露有重要影响。
新的会计准则虽然有一些中国特色的会计方式得到保留,比如对关联交易的有关规定等等,但其最大的变化是全面引入了公允价值计量属性,并且给予了公司更大的自主权来调整其会计政策。新会计准则要求财务信息披露的内容更加广泛,更加可靠,对上市公司内部控制和财务管理水平提出了更严格的要求等内容,并且为中国企业海外上市提供便利,大大缩减了成本费用。

关键词:新会计准则 上市公司 信息披露 公允价值

What this article pays attention the influence which is the new accounting standards has the significant transformation and the adjustment implements when to be listed will create, how can display the new criterion the biggest effectiveness. This article believed that the new accounting standards in accountant the essential factor definition and the confirmation, the measurement, the report are more perfect, is stricter in the information disclosure's request, regarding the stock market accounting information disclosed that has the material effect. new accounting standards, although has some Chinese characteristic accountant the way to obtain the retention, for instance to is connected transaction concerned requirements and so on, but its biggest changes have introduced the sound value measurement attribute comprehensively, and gave the company a bigger right to independence to adjust its accounting policy. The new accounting standards request finance information disclosure'