论文部分内容阅读
新会计准则将对上市公司业绩及资产价值产生重大影响。本文试从航运企业自身的经营特点,分析执行新会计准则将会对航运企业产生的主要影响。
The new accounting standards will have a significant impact on the performance of listed companies and the value of assets. This article tries to analyze the main influence that the implementation of the new accounting standards will have on the shipping enterprises from the characteristics of the shipping enterprises themselves.