国际新租赁会计准则对中国零售业的影响及对策

2020 International Conference on Social Sciences and Social Phenomena (ICSSSP2020) Pub Date : 1900-01-01 DOI:10.38007/proceedings.0001147

Nan Li, Wei Zhou

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引用次数: 0

摘要

2016年，国际会计准则理事会制定了新的租赁会计准则，对中国零售业产生了重大影响。本文在了解国际新租赁会计准则内容的基础上，指出新会计准则对中国零售企业的影响，并提出在经济平稳快速发展时期提高盈利能力的三种解决方案。

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Impacts and Resolutions of the International New Leasing Accounting Standards on Chinese Retailing Business

In 2016 the International Accounting Standard Board formulated the new accounting standards for leasing, which had a significant impact on China's retailing business. This paper points out the impact of the new accounting standards on China's retailing business based on the understanding of the content of the international new leasing accounting standards, and then proposes three resolutions which can improve profitability in the period of steady and rapid economic development.

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2020 International Conference on Social Sciences and Social Phenomena (ICSSSP2020)

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