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2007•Journal of Eastern Liaoning UniversityRequires access

Effects of New Accounting Standards of China on Listed Companies

Huijing Zhao

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Abstract

Many changes have been made in New Accounting Standards of China issued on Feb.25th,2006 by comparison with the old one.These changes will bring crucial effects on listed companies who will face difficulties when they deal with interest fluctuation and fair value.Problems of listed companies to implement the New Accounting Standards are analyzed in this paper.

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Many changes have been made in New Accounting Standards of China issued on Feb.25th,2006 by comparison with the old one.These changes will bring crucial effects on listed companies who will face difficulties when they deal with interest fluctuation and fair value.Problems of listed companies to implement the New Accounting Standards are analyzed in this paper.

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Available abstract

Many changes have been made in New Accounting Standards of China issued on Feb.25th,2006 by comparison with the old one.These changes will bring crucial effects on listed companies who will face difficulties when they deal with interest fluctuation and fair value.Problems of listed companies to implement the New Accounting Standards are analyzed in this paper.

Key concepts: Accounting, China, Fair value, Business, Value (mathematics), Accounting standard, Financial accounting, Face (sociological concept)

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