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2007•Journal of Shazhou Professional Institute of TechnologyRequires access

The Influence from New Accounting Standards to the Profit Margin of the Listed Company

Guo Jing-juan

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Abstract

The implementation of the new accounting standards will bring firm order to conformation, measurement and reporting of enterprise accounting,guarantee the accuracy of accounting information,meet the requirements for accounting information from investors,creditors,government and beneficiary,and safeguard the interests of the public.Meanwhile,the implementation of new accounting standards will exercise influence on the financial standing and operating achievements.Doing analysis at this point,the paper will help investors gain an insight into achievements of the listed company.

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What this paper is about

The implementation of the new accounting standards will bring firm order to conformation, measurement and reporting of enterprise accounting,guarantee the accuracy of accounting information,meet the requirements for accounting information from investors,creditors,government and beneficiary,and safeguard the interests of the public.Meanwhile,the implementation of new accounting standards will exercise influence on the financial standing and operating achievements.Doing analysis at this point,the paper will help investors gain an insight into achievements of the listed company.

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Available abstract

The implementation of the new accounting standards will bring firm order to conformation, measurement and reporting of enterprise accounting,guarantee the accuracy of accounting information,meet the requirements for accounting information from investors,creditors,government and beneficiary,and safeguard the interests of the public.Meanwhile,the implementation of new accounting standards will exercise influence on the financial standing and operating achievements.Doing analysis at this point,the paper will help investors gain an insight into achievements of the listed company.

Key concepts: Accounting, Accounting information system, Business, Order (exchange), Listed company, Beneficiary, Point (geometry), Financial accounting

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