安永中国董事资讯6-中国上市公司2006年度财务报告分析--执行新会计准则的影响

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内容：The survey on 2006 annual financial reports of Chinese listed companies - impacts of adopting the new Chinese accounting standards
      中国上市公司2006年度财务报告分析--执行新会计准则的影响
日期 ：July 2007
格式：PDF
容量：52 pages
来源：安永中国
语言：中文

  

Although Chinese listed companies should follow old PRC GAAP when preparing their 2006 annual financial reports, a reconciliation table should be prepared by listed companies as the supplementary information of 2006 financial reports to show the impact of the new Chinese accounting standards to the equity as at January 1, 2007. In addition, management should discuss the expected changes in accounting policies and estimates, and the impact on the financial position and operating results when adopting the new Chinese accounting standards in the \"MD&A\" section of 2006 annual report. We have done a survey of all 1,400 strong PRC listed companies. Our survey focuses on the reconciliation tables prepared by listed companies, as well as the discussion in the \"MD&A\" section, and make analysis on the impact of adopting the new Chinese accounting standards.