Discussion on the Methods of Surplus Management for the Listed Company under New Accounting Standard

摘要

Comparing with current accounting standard,new accounting standard doesn't regard historical cost as basic accountant principle of valuate any longer.It has introduced fair value as the foundation of measuring conditionally.Many concrete criterions have been revised too.These changes in new accounting standard may produce some new methods of surplus management and larger space of adjusting earnings to the listed companies.This article will discuss the possible methods of surplus management in relative concrete new accounting standards.