Dissertation > Economic > Economic planning and management > Accounting > Accounting Organization and system

Financial reporting changes under the New Accounting Standards

Author LvQingBo
Tutor YangKunYuan
School Kunming University of Science and Technology
Course Business Administration
Keywords the Accounting Standards for Business Enterprises financial report change
CLC F233
Type Master's thesis
Year 2011
Downloads 136
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This paper will report the development of financial research, analysis, measurement and recognition of financial reporting information changes, the type and content of financial reporting developments and changes in form, to illustrate the financial reports at different times of the major and important changes。Focus on China in 2006 by the Ministry of Finance Accounting Standards issued by the relevant financial reporting standards in the analysis, presentation of financial reports from specific areas such as financial reporting analysis, focusing on parsing large new development of guidelines and amendments to the guidelines, explaining the new accounting standard-setting background and significance, through the implementation of new guidelines for the specific case, the analysis of new accounting standards in financial reporting and revision of a major breakthrough, which also explained some of the deficiencies, and suggest improvements and measures。The development of financial reporting analysis of the process, mainly through the domestic and international financial reporting, development, analysis of changes in research, that the financial reports produced so far in the information from the measurement and validation of the changes, type and content of financial reporting forms of development change and improve the situation, to illustrate the financial reports at different times of the major and important changes。Under the new guidelines for financial reporting change issues, including basic guidelines for the revised financial reporting, financial reporting presentation content and format changes, cash flow statement preparation, preparation of consolidated statements, presentation of financial instruments such as content, described the financial report major revision and change aspects of the problem。Implementation of the guidelines through the old and new docking financial reporting specific cases to show the main financial statements under the old guidelines content, format, presentation of similarities and differences, the whole process of analysis of the implementation of new guidelines for the interface between old and new financial reporting, analysis of new financial reporting standards Significant changes。Criteria under the old and new content to summarize changes in financial reporting, analysis shows one by one. Through the practical application of analysis, combined with practical problems and put forward suggestions for improvement。In the guidelines for the analysis of financial reporting issues, but also in the financial sector on the implementation of supplementary explanation of the questions for elaboration and implementation of follow-up attention to the situation, indicating that the release of the new accounting standards and implementation of China’s Accounting standards system, significant progress in building work。Combined with new accounting standards requirements of the development of China’s market economy, to further strengthen the financial reporting with international financial reporting standards convergence, is the latest achievements of China’s accounting reform, reflecting the rapid development of China’s market economy for the new accounting requirements。Analysis of new guidelines by the amendments to the financial report, explaining the new guidelines in the full specification of the corporate accounting recognition, measurement and financial reporting role. On the other hand, through the analysis of specific guidelines for financial reporting, under the new guidelines revealed the existence of the objective of financial reporting difficulties and shortcomings, try to make recommendations for improvement and measures。In the guidelines for the analysis of financial reporting issues, but also on the implementation of the new interpretation of attention and additional instructions, and the implementation of follow-up to explain further how the new guidelines of the financial report with the changes in the economic development of the market constantly development and change and improvement。

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