国际新租赁准则即将“并轨”对我国零售业的影响分析——以王府井为例
发布时间：2018-11-12 19:46
【摘要】：国际会计准则理事会于2016年1月13日发布了最新的"单轨"会计租赁准则,本文介绍了租赁准则的修订历史以及主要变化,以我国未来受准则影响较大的零售业上市公司王府井作为承租人为分析对象,阐明了准则变化后资产负债表、利润表、现金流量表以及主要财务指标的变化情况,并对零售企业受到的影响给出了相关的对策建议。
[Abstract]:The International Accounting Standards Board (IASB) issued the latest "monorail" accounting lease standards on January 13, 2016. This paper introduces the history of the revision of the lease standards and the major changes. Taking Wangfujing, a listed retail company that will be greatly affected by the standards in the future, as the object of analysis, this paper expounds the changes in the balance sheet, income statement, cash flow statement and main financial indicators after the change of the standard. And the impact of the retail enterprises to give the relevant countermeasures and suggestions.
【作者单位】： 上海大学管理学院;
【分类号】：F715.5;F721
本文编号：2328042
[Abstract]:The International Accounting Standards Board (IASB) issued the latest "monorail" accounting lease standards on January 13, 2016. This paper introduces the history of the revision of the lease standards and the major changes. Taking Wangfujing, a listed retail company that will be greatly affected by the standards in the future, as the object of analysis, this paper expounds the changes in the balance sheet, income statement, cash flow statement and main financial indicators after the change of the standard. And the impact of the retail enterprises to give the relevant countermeasures and suggestions.
【作者单位】： 上海大学管理学院;
【分类号】：F715.5;F721
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，本文编号：2328042
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