会计差错更正

基于公司治理视角的会计差错更正影响因素研究

A Study on Factors of Accounting Error Correction Based on the Viewpoint of Corporate Governance

会计政策变更、会计估计变更和会计差错更正是会计核算时经常遇到的三个概念。

The concepts of accounting policy change , accounting estimate change and accounting error correction are often encountered in accounting practices .

上市公司会计差错更正的市场传导效应研究

The Analysis on the Market Conductibility of Corrections of Accounting Errors

浅谈企业会计差错更正的账务处理

Brief Discussion about How To Correct Account Mistakes for Enterprises

上市公司会计差错更正动因研究

Incidence of Adjusting Accounting Errors of the Listed Companies

浅析会计差错更正的账务处理及报表调整

On the Accounting Disposal and Report Form Adjustment of Accountant 's Error Correction

会计差错更正问题初探

Correction to Accounting Errors : A Preliminary Discussion

笔者从会计差错更正准则的变化出发，基于盈余管理角度对财务重述进行了分析。

From the accounting errors on the correct standards change , based on earnings management of financial restated Angle is analyzed .

本文围绕这一问题进行了实证研究，目的在于探讨会计差错更正报告发布前后短期内的股价表现，以及更正报告所含信息对股票市场反应的解释力问题。

This research aimed to discuss about the stock-return behavior before and after the issuance of Financial Statement Restatement in the short run .

国内研究主要集中于会计差错更正的动因分析，会计差错出现的宏观政策原因，会计差错更正信息的披露，及差错更正公司的特征等方面。

Domestic study focused on analysing the motive of correcting accounting errors , the macro-political reason , the disclosure of corrections reports , and the characters of companies who propose correction reports .

会计差错更正是对前期财务报告存在问题的事后补救措施，是财务报告体系的纠错机制发挥作用的表现。

The correction of accounting error is the after remedial measures for the problems in the early period accounting report , and is the representation of the function of correction system for accounting report .

会计差错及其更正

The Accounting Errors and Ways of Corrections

可见，财务重述不是单纯的会计差错的更正，其实质是它已经成为企业操控利润的工具。

So we can see , financial restatements is not simply correcting accounting errors , it has already become a tool for manipulating profits .

因前期会计差错的更正或补充而引发的财务重述，从侧面反映了前期报告可能存在问题，也使人们对他们所依赖的报告产生疑虑。

The financial restatement happen because the correction of accounting errors or supplement . From it we known that may have some problems in the past report , and caused people to doubt it .

首先介绍了国内外法规对会计差错定义、更正方式及披露方式的相关规定。

First of all , I introduced the relevant provisions of domestic and foreign legislation on the definition of accounting errors and ways to correct and disclose errors .

该文将会计差错的发生及其更正作为上市公司的一种盈余管理行为进行研究。

This paper studies the incidence and correction of accounting errors , which are taken as a means of earnings management by the listed companies .

浅析会计政策变更与会计差错更正

On the Policy Change and Mistake Corrigendum in Accountancy

会计政策变更、会计差错更正与资产负债表日后事项涉及到的问题，由于发生时间不同、发生金额不同、发生性质不同会造成会计处理方法不同。

Explains that the alteration of accounting policies , the rectification of accounting errors and the same problems involve in the post-balance sheet events , when they are taken in different times amount , quality , lead to the various methods of accounting treatment .

7.3.1如果出现会计政策、会计估计变更或会计差错更正的，说明有关内容、原因及影响数。

7.3.1if the accounting policies and accounting estimates are changed or the accounting errors are corrected , the relevant content , reasons and influence shall be specified .

随着《企业会计准则&会计政策、会计估计变更和会计差错更正》具体会计准则的出台，一些上市公司利用变更固定资产的折旧方法来粉饰利润，从而达到人为操纵利润的目的。

With the publishment of Accounting Standard for Business Enterprises : Changes in Accounting Policies and Accounting Estimates , and Corrections of Accounting Errors ;

虽然《企业会计准则&会计政策、会计估计变更和会计差错更正》以及《企业会计制度》等相关法规制度已经颁布实施，但会计政策如何合法合理地加以制定却是众多企业尚未解决的问题。

Although accounting standard and system relevant to accounting policy have already been issued and put into effect , how to formulate accounting policy legally and reasonably is the unsettled problem for many enterprises .