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新会计准则己于2006年2月15日正式发布,并于2007年1月1日起在上市公司率先实施。所有者权益变动表虽然是新会计准则中体现企业全面收益的一大亮点,但目前在企业经营业绩...
新会计准则己于2006年2月15日正式发布,并于2007年1月1日起在上市公司率先实施。所有者权益变动表虽然是新会计准则中体现企业全面收益的一大亮点,但目前在企业经营业绩评价中应用不普遍。本文针对此现象重点研究所有者权益变动表在财务分析中的作用。主要根据所有者权益变动表的信息内容、结构、与其他报表间的联系,在总结归纳目前在财务分析实务中应用情况的基础上,得出所有者权益变动表在财务分析中的有用性,并提供相对应的财务分析方法。最后选取一家上市公司2010年财务报告,对其进行基于所有者权益变动表的财务分析,验证所有者权益变动在财务分析中的重要作用。
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New accounting standards have been on February 15, 2006 officially released, and in January 1, 2007 the first since the implementation of the listed company. Although the owner changes in equity to reflect the new corporate accounting standards is a major highlight of comprehensive income, but in the business application of performance evaluation is not common. This paper focuses on the phenomenon of changes in owner's equity role in the financial analysis. Primarily on the basis of changes in equity of the information content, structure, and other links between the report, in summarizing the current practice in the application of financial analysis, based on changes in owner's equity reached in the financial analysis of the usefulness, And to provide corresponding financial analysis. Finally, select a listed company financial reports in 2010, its owner changes in equity-based financial analysis and verification of changes in equity in the financial analysis of an important role.
呵呵,应该是这样的 求采纳为最佳 先谢啦 拜谢啊。。。
呵呵,应该是这样的 求采纳为最佳 先谢啦 拜谢啊。。。
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New accounting standard has been on February 15, 2006, and 2007 officially issued in January 1, the first one to implement in listed companies. In the owner's equities although be in new accountant standard enterprise reflects the overall income of tom.com, but currently in enterprise performance evaluation applications not common. This paper focuses on the research into this phenomenon in the owner's equities in the role of financial analysis. Mainly based on the information in the owner's equities content, structure, and the relationship between with other statements have been summarized at present, in financial analysis practice that the basis of the owner's equities in financial analysis of the useful sex, and provide corresponding financial analysis method. Lastly, a public company 2010 financial report, based on the owner's equities financial analysis, verify the owner's equity changes the important role in financial analysis.
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New accounting standard has been on February 15, 2006, and issued in January 1, 2007 in the implementation of the listed company. In the owner's equities although is in new accountant standard enterprise reflects the overall income a spotlight, but the present in the enterprise management performance evaluation of general application not. This paper lays emphasis on the research of this phenomenon in the owner's equities in financial analysis in the role. Main according to the owner's equities information content, structure, and other statements, in the links between the summary is currently in the application of financial analysis practice on the basis of that, in the owner's equities in financial analysis of the useful sex, and provide the corresponding financial analysis method. Lastly, a public company in 2010, the financial report based on the owner's equities financial analysis verify the rights and interests of the owner, changes in financial analysis in an important role.
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ew accounting standard has been on February 15, 2006, and 2007 officially issued in January 1, the first one to implement in listed companies. In the owner's equities although be in new accountant standard enterprise reflects the overall income of tom.com, but currently in enterprise performance evaluation applications not common. This paper focuses on the research into this phenomenon in the owner's equities in the role of financial analysis. Mainly based on the information in the owner's equities content, structure, and the relationship between with other statements have been summarized at present, in financial analysis practice that the basis of the owner's equities in financial analysis of the useful sex, and provide corresponding financial analysis method. Lastly, a public company financial report in 2010, the changes based on the owner's equity ?
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