發(fā)布時間：2018-02-22 18:46

  本文關(guān)鍵詞： 新寶股份 會計政策變更 會計估計　出處：《財會月刊》2014年21期 　論文類型：期刊論文

【摘要】：新寶股份招股說明書公告稱公司將模具資產(chǎn)由長期待攤費用轉(zhuǎn)入固定資產(chǎn)核算,但并未按會計準則要求披露變更該會計政策的原因及合理性,本文通過分析小家電行業(yè)模具資產(chǎn)的特點對此進行探討。
[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

【作者單位】： 宿遷學院經(jīng)貿(mào)系;
【分類號】：F426.6;F406.7;F233
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本文編號：1525044