新准则中会计职业判断对企业地影响问题研究

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1、4．2．7非货币性资产交换的确认·····················································364．2．8借款费用的会计处理方法·····················································364．2．9租赁的会计处理·································································374．2．10调整事项与非调整事项的会计处理········································374．2．11追溯

2、调整法与未来适用法的运用···········································374．3会计职业判断在会计估计中的主要运用···········································374．3．1投资性房地产准则中公允价值的计量······································374．3．2各项资产准备的计提···························································384．3．3存货可变现净值的计量···················

3、·····································394．3．4固定资产使用年限和净残值的估计·········································394．3．5无形资产摊销期的估计························································394．3．6或有事项处理中会计职业判断的运用······································394．3．7建造合同中会计职业判断的运用·····································

4、·······39第5章案例研究：新准则中会计职业判断对企业的影响································405．1金融街（000402）2007年年报和变更公告的分析······························405．1.1金融街（000402）变更前采用的会计政策·································405．1.2变更前投资性房地产披露金额·················································405．1.3投资性房地产的变更情况··················

5、·····································405．1.4笔者认为该案例有以下几点值得关注和后续研究························425．2哈空调（600202）采用迁移模型方法计提应收款项坏账准备···············435．2．1坏账准备计提方法会计估计变更影响······································435．2．2该公司年报披露的应收款项坏账准备计提所采用的会计政策········435．3通过数据分析新准则下会计职业判断给企业财务状况带来的影响·········445．4企业滥用会

6、计职业判断的动因分析·················································485．4．1扭亏动机··········································································485．4．2重亏动机··········································································485．4．3配股动机····················································

7、······················485．4．4利润平滑动机····································································495．4．5临界动机··········································································50第6章完善会计职业判断约束机制，提高职业判断质量································51