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新准则更加注重企业未来的现金流量、强调企业的可持续发展以及满足投资者的需要。电力供应企业将于2008年1月1日开始实行新会计准则,新准则的实施必将对电力供应企业的经营、会计核算及报告、发展产生重要影响。本文从基本准则及各项具体准则入手,分析新准则的实施对电力企业财务状况及经营成果的影响,研究电力企业在新准则下财务核算与旧准则之间的具体变化,进而分析在新准则下的电力企业的经营活动、会计处理及报告、财务情况等层面的影响。
The new guidelines pay more attention to the future cash flow of enterprises, emphasizing the sustainable development of enterprises and meeting the needs of investors. The power supply enterprises will start implementing the new accounting standards on January 1, 2008, and the implementation of the new standards will have a significant impact on the operation, accounting, reporting and development of power supply enterprises. This article starts with the basic criteria and specific criteria, analyzes the impact of the implementation of the new standard on the financial status and operating results of the power companies, studies the specific changes between the financial accounting and the old standards under the new standards, and then analyzes the differences between the new standards Under the power company’s business activities, accounting treatment and reporting, financial situation and other aspects of the impact.