On the Impacts of the Implementation of New Accounting Standards on Financial Analysis

According to relatively accurate definition at present, the general purposes of financial analysis are summarized as follows, i.e., it aims at evaluating business performance in the past, measuring the financial situation at present and predicting the development tendency in the future. With the implementation of new accounting standards, the financial analysis is also affected to some extent. This thesis discusses the similarities and differences between the old and new accounting standards, analyzes the impacts of the implementation of the new accounting standards on the financial present at present and proposes corresponding suggestions to respond to changes and impacts.