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xin zhun ze xia zi chan fu zhai biao lie bao jie xi yu li run biao zhan wang
Author(s): 
Pages: 59-63
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  资产负债表合同现金流量合同结算其他非流动资产利润表;
Abstract: 企业财务报表的准确列报关系到信息使用者对财务信息的正确解读,但在执行新金融准则、新收入准则后,资产负债表项目的列报有了较大变化。结合具体案例,详细阐述了新准则下资产负债表中"应收款项融资"、"其他非流动金融资产"、同一合同下"合同资产"和"合同负债"、"其他流动资产"、"其他非流动资产"的列报内容与方法,并针对国际会计准则理事会近期发布的《一般列报和披露(征求意见稿)》对未来利润表的格式和填报提出了个人观点。
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