中国株と国際分散投資で資産運用: 新会計基準を発表するもよう

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2006年02月16日

新会計基準を発表するもよう

トランスリンクのメルマガより。

新会計基準発表へ、企業の財務数値に大きな変化も

財政部が今日にも新会計基準を発表するもようだ。上場企業は来年1月1日から、新基準に基づいた会計報告書の作成が義務付けられ、非上場企業にも新基準の導入を呼びかける。複数メディアが15日伝えた。
　中国の会計士協会ACCAによると、新基準は、各種の減損引当金の計上、債務
再編、ストックインセンティブ、在庫管理などの面で修正が図られたという。
例えば、債務再編について、債権放棄で得た利益は資本余剰金に組み込むこと
が義務付けられていたが、新基準では直接当期の収益として計上することがで
きるもようだ。

　ACCAは仮にこうした内容が実施されれば、財務数値に大きな変化が生じ、企
業の利益水準が変わることになると指摘。債務返済能力のない企業が、債務の
全額または一部免除を受けた場合、それに伴う収益の計上により、EPSが大幅
に上昇することも考えられるとしている。

これが実現されると、過去のデータからの連続性がなくなる可能性があるので
過去との比較がしにくくなりますね。

＞債務返済能力のない企業が、債務の全額または一部免除を受けた場合、
＞それに伴う収益の計上により、EPSが大幅に上昇することも考えられる

コレ、騙されてはいけないよってことですか？　なんだかかえって、複雑になりそう・・？

▽　国内手数料無料キャンペーン中！しかも口座開設するだけで中国株二季報も貰えます（5/31まで。）
特にチャート関連のツールは充実していますので、とりあえず口座開設しておいてみては？

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