通天论坛

建筑装饰行业专题研究:新会计准则的变化,如何体现在公司财务报表上?

时间:2018-11-27作者:网站管理员浏览:

新准则的变化,如何体现在报表上?

通天论坛 2018 NIAN6 YUE15 RI,CAIZHENGBUFABULE《GUANYUXIUDINGYINFA2018 NIANDUYIBANQIYECAIWUBAOBIAOGESHIDETONGZHI》,DUICAIWUBAOBIAOGESHIJINXINGLEXIUDING。CONG2017 NIANYILAI,CAIZHENGBUZHIDINGLEYIXILIEHUIJIXINZHUNZE,BAOKUOXINJINRONGZHUNZEHEXINSHOURUZHUNZELIANGBUFEN。DUIYUSHANGWEIZHIXINGLIANGDAXINZHUNZEDEQIYE,BENCIXIUDINGZHUYAOSHIZAI2017 NIANXIUDINGDEJICHUZHISHANG,DUIYINGSHOUKUANXIANG、YINGFUKUANXIANG、GUDINGZICHANDENGXIANGMUJINXINGLEHEBING,CONGGUANLIFEIYONGZHONGFENCHAICHUYANFAFEIYONG,ZAICAIWUFEIYONGXIAXIANGLIECHULIXIFEIYONGJILIXISHOURU;ERDUIYUYIZHIXINGXINZHUNZEDEQIYE,ZAIBAOBIAOGESHISHANGJIANGCHANSHENGGENGDUODEZHONGYAOBIANHUA,BIRUJIANGYUANYOUDEJINRONGZICHANSIFENLEIZHONGFENWEISANLEI,XINZENGLEXINYONGJIANZHISUNSHI、HETONGZICHANYUHETONGFUZHAIXIANGMUDENG。

新准则陆续实施,逐步趋同国际准则

XINZHUNZEZHUBUYUGUOJIZHUNZEQUTONG,BINGDUIYUBUTONGQIYEFENPILUXUSHISHI。JUTIDAOJIANZHUXINGYE,ZHONGGUOZHONGTIE、ZHONGGUOTIEJIAN、ZHONGGUOJIAOJIAN、ZHONGGUOZHONGYEZHEIJIJIATONGSHIZAIJINGNEIWAISHANGSHIDEQIYE,CONGJINNIANQILVXIANCAIYONGLELIANGDAXINZHUNZE;ZHONGGUONENGYUANJIANSHE、CHENGJIANSHEJI、FANYAGUOJI、YUANDAZHONGGUODENGZAIH GUSHANGSHIDEQIYEYEGENJUXINZHUNZEJINXINGLEDIAOZHENG(YOUYUMUGONGSIZHONGGUONENGYUANJIANSHEZAIH GUSHANGSHI,GEZHOUBAYUJINNIANYECAIYONGLEXINZHUNZE);DUIYUQITAZHIZAIJINGNEISHANGSHIDEJIANZHUQIYE,JIANGCONGMINGNIANQIZHIXINGXINJINRONGZHUNZE,CONGHOUNIANQIZHIXINGXINSHOURUZHUNZE。YUJIJIANZHUQIYEJIANGZAI2018 NIANSANJIDUHUONIANBAOZHONG,ANZHAOXINZHUNZEDESHISHIJINDUFENBIECAIYONG2018 NIANXINXIUDINGDELIANGZHONGGESHI。

新准则出台,对建筑行业影响几何?

JIANZHUQIYEJIANGZAIZICHANHUAFEN、YINGYUGUANLIHEZICHANJIANZHIDENGFANGMIANSHOUDAOYIDINGDEYINGXIANG。

通天论坛 (1)XINJINRONGZHUNZEYAOQIUJINRONGZICHANZHONGFENWEISANLEI,JIANSHAOFENLEIFUZAXING,TIGAOCAIWUXINXIKEBIXING,TONGSHIMINGQUELEQITAZONGHESHOUYIKEZHUANHUISUNYIDEJUTIQINGXING,QIYEDUIQUANYILEIZICHANDEHUAFENFANGSHIJIANGYINGXIANGLIRUNBODONGKONGJIAN。

通天论坛 (2)YINRULE“YUQIXINYONGSUNSHIFA”,JIANGQIYEZICHANDUANDEXINYONGFENGXIANXIANXINGHUA,HUOJIANGZENGJIAJIANZHIJITIBILI。

(3)XINSHOURUZHUNZEYILVYUEYIWUWEIHEXIN,MINGQUELEJIANZHUQIYESHOURUQUERENDEJILIANGFANGSHI,BINGXINZENGLE“HETONGZICHAN”“HETONGFUZHAI”DENGKEMU,SHOURUQUERENHUOJIAOZHIQIANYANCHI。

ZAIDUIJIANZHUXINGYEJINXINGCAIWUBAOBIAOFENXISHI,XUYAOZHUZHONGTONGKOUJINGFENXI,BINGZHONGDIANGUANZHUXINZENGDECAIWUZHIBIAO。(1)RUOQIYECHIYOUQUANYIZICHANBILIJIAOGAO,YINGGUANZHUQIXINZHUNZEXIADEFENLEI,RUOGENGDUOBEIFENWEIFVTPL ZICHAN,ZEQISHICHANGJIAZHIBODONGDUILIRUNDEYINGXIANGJIANGBIANDA。

通天论坛 (2)TONGGUODANLIECHUDEYANFAFEIYONGXIANGMU,KEYIGENGJIAZHIGUANDILIYONG“YANFAFEIYONG/JINGLIRUN”ZHIBIAOFENXIJIANZHUQIYEZAIYANFASHANGDETOURUCHENGDU。

(3)“HETONGZICHAN”“HETONGFUZHAI”XIANGMU,JIEHESHOUFUXIANBIZHIBIAO,YUCEJIANZHUQIYEDEXIANJINLIUQINGKUANG。

通天论坛 (4)KEYITONGGUOGUANGYIDE“ZICHANJIANZHISUNSHI+XINYONGJIANZHISUNSHI”ZHIBIAO,ZAITONGKOUJINGFENXIXIABIJIAOJIANZHISUNSHIDUILIRUNDEYINGXIANG。

(5)ZAIYUCEYINGSHOUKUANXIANGDEYUQIXINYONGSUNSHILVSHI,CHULECANKAOLISHIDEHUAIZHANGLVWAI,HAIXUYAOKAOLVGENGDUOWEILAISHICHANGHUANJINGYINSU。

投资建议

XINZHUNZEGENGJIAJINSHENHEWANBEI,JIANZHUXINGYEDECAIWUFENXIJIJIANGMIANLINSHENYUANDEBIANHUA。XINJINRONGZHUNZEZHONGXINFENLEILEGEXIANGZICHAN,QIYEDUIQUANYILEIZICHANDEFENLEIJIANGYINGXIANGLIRUNBODONGKONGJIAN。TONGSHI,ZAIYUQIXINYONGSUNSHIMOXINGXIALIRUNYEKENENGHUISHOUDAOSHICHANGXINYONGHUANJINGDEYINGXIANG,HUAIZHANGLVHUOJIANGTISHENG。XINSHOURUZHUNZEQUDAILEJIANZAOHETONGZHUNZE,HUOJIANGYINGXIANGJIANZHUQIYESHOURUDEQUERENJINDU。ZHANGQILAIKAN,XINJINRONGZHUNZEXIAJIANZHUQIYEJINRONGZICHANDEHUIJIFENLEILUOJIHUIGENGJIAQINGXI,XINDEYUQIXINYONGSUNSHIMOXINGYEJIANGCUSHIJIANZHUQIYEZAIFENGXIANGUANLISHANGJIADALIDU。XINSHOURUZHUNZEDUISHOURUQUERENDEXIANGJINGUIDING,CUSHIJIANZHUQIYEGENGJIAGUANZHUXIANGMUHUIKUANHECHENGBENGUANLI。ZAIMUQIANSHICHANGHUANJINGXIA,JIANGZHUN、SHUISHOUDIKOU、DIFANGZHENGFUZHUANXIANGZHAIJIAKUAIFAXINGDENGYINSUDUIZHENGGEXINGYEDOUSHIJIDADELIHAO。WOMENWEICHIZHENGGEXINGYE“QIANGYUDASHI”PINGJI。

 

风险提示:财务信息披露风险;会计政策变动风险

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