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1、新准则下财务报表分析九大误区（Ninemisunderstandingsoffinancialstatementanalysisundernewstandards）NinemisunderstandingsoffinancialstatementanalysisundernewstandardsAuthor:Dr.ZhaoZhigangDeclaration:Thisarticlewillbepublishedinthenearfuturewithoutthepermissionoftheauthor.Othermagazinesandpubl
2、icationsshouldnotbereprinted!!!Thefinancialstatementsoflistedcompaniesarethestructuralstatementsofthefinancialstatus,operatingresultsandcashflowoflistedcompanies.Allinvestorsmainlyobtainrelevantinformationthroughfinancialreports,andthenewaccountingstandardsinvolvefinancialre
3、portingstandards,thereareninespecificaccountingstandards,therefore,financialstatementsareveryimportant.Thebasicfunctionoffinancialanalysisistotransformalargeamountofreportdataintousefulinformationforaparticulardecision,thusreducingtheuncertaintyofdecisionmaking.Investorsneed
4、tolearnhowtoeffectivelyreadthefinancialreportoflistedcompanies,listedcompaniesinthefinancialreportreading,weshouldpayspecialattentiontothekey,andlargetransactionreports,andsomeoftheimportantfinancialratiosareanalyzedthoroughly,fromtheacquisitionofdecisionusefulaccountinginfo
5、rmation.Thenewaccountingstandardshaveachievedtheconvergencewithinternationalaccountingstandards,andadoptedthecoreconceptof"assetliabilityview",whichhasundergoneaseriesofmajorchangesinaccountingrecognition,measurementanddisclosure.Whenanalyzingthefinancialreportsoflistedcompa
6、nies,investorsoftenhavethefollowingninemisunderstandings.Misunderstanding1:payingattentiontoprofitsandignoringassetsandliabilitiesTheprofitindexhasalwaysbeenthemainfinancialindexthathasbeenreferencedandevendirectlyreferencedbyinvestorsintheirinvestmentdecisions.Thenewaccount
7、ingstandardsonthebalancesheetaftertheview,asubstantialprofitnotonlydecidedbytheincomeandcost,butalsobychangesinassetsandliabilitiesatthebeginningandtheendofthedecision,includingtheunrealizedgainsandlossesandprofits.Aftertheimplementationofnewaccountingstandardsforlistedcompa
8、nies,profitshaveshowntwomaincharacteristics:moreandmorefluctuationandmorean
