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1、附录外文资料：OnFebruary15,2006,theMinistryofFinanceissued1itemofbasicaccountingstandardsand38specificguidelines,thenewsetofaccountingstandardssystem.Standardsissued,thecommunitygavewideattention,thesecuritiesindustry,businesscircles,academiccirclesgaveheighttheopinion,thinkthisisthesecond
2、in1993accountingreformafteranotherisofgreatsignificancetotheaccountingreform,markingChina'sconvergencewithinternationalfinancialreportingstandardsofenterpriseaccountingstandardssystemformallyestablished,toimprovetheChina'ssocialistmarketeconomicsystem,improvethelevelofopeningupandac
3、celerateChina'sintegrationintotheglobaleconomyhasimportantsignificance.Alsoexpressedtheirconcernsandworries,mainlyreflectedinthefollowingaspects:afairvalueisdifficultto"fair",andisverylikelytobecometheprofitmanipulationtools;twoistheenterprisemaytoadjustearningsmanipulationdebtrestr
4、ucturing,debtrestructuringwillonceagainbecomethedarlingofthesecuritiesmarket;threeisthenewstandardpublishedmayinduce"fair"phenomenon,whichmayleadtotheendof2006enterpriseswillimpairmentassaultback,atthesametimeaccountsreceivableimpairmentwillstillgivelistingCorporationprofitadjustmen
5、tleaveslotsofspace.Theseconcernswhetheritcanbecomeareality?Thenewstandardswillbecomethecorporateprofitsmanipulationofthetool?Herewehavetothisafewworryaboutonetolaunchtheanalysis:Amoderate,fairvalueapplicationThehistoryofourcountryisalistingCorporationwiththefairvalueofprofitmanipula
6、tion.Fairvalueappearedin1998in"debtrecombines","nonmonetarytransactions"specificaccountingstandards,aftertheactualoperationinmanycompaniestheabuseoffairvalueandprofitmanipulationin2001revisedguidelinesbytherestrictionoftheuseof.Thenewcriterionsysteminfinancialtool,realestateinvestme
7、nt,notthecombinationundercommoncontrol,debtrestructuringandnon-monetarytransactionsetc.arecarefullyadoptedthefairvalueaccountingstandards,thusbecomingtheonelargewindow.Pastepisodesof"story"willrepeatitself?Tothisoneproblemweanalyzedfromthefollowingaspects:Firstofall,thefairvalueofth
8、eassetscanbeachieve
