新宝股份模具资产的会计政策变更合理吗

发布时间：2018-02-22 18:46

  本文关键词： 新宝股份 会计政策变更 会计估计　出处：《财会月刊》2014年21期 　论文类型：期刊论文

【摘要】：新宝股份招股说明书公告称公司将模具资产由长期待摊费用转入固定资产核算,但并未按会计准则要求披露变更该会计政策的原因及合理性,本文通过分析小家电行业模具资产的特点对此进行探讨。
[Abstract]:New treasure shares prospectus announced that the company will die by the assets of long-term deferred expenses transferred to fixed assets accounting, but not according to the accounting standards require the disclosure of the accounting policy change reason and rationality, this paper discusses the characteristics of the small appliance industry mold assets were discussed. This

【作者单位】： 宿迁学院经贸系;
【分类号】：F426.6;F406.7;F233
，

本文编号：1525044