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企业一般是在结帐后按照某些事项在当时存在的状况编制会计报表的。由于从结账日到对外提供报表有一定的时间间隔,在这一期间内,会产生某些新的情况或事项,有些事项需要对会计报表进行适当的调整或作出必要的说明。笔者结合有关的国际会计准则和惯例谈谈结帐日后事项的处理。(一)结帐日后事项的范围结帐日后事项是指那些在资产负债表日和财务报表批准公布日之间发生的事项。具体包括两类:(1)对资产负债表日存在的情况,提供进一步证据的事项;(2)说明资产负债表日以后才发生的情况的事项。
Businesses generally prepare accounting statements after checkout according to the status of certain items at the time. Since there is a certain time interval from the closing date to the external report, some new situations or events will occur during this period. Some matters need to make appropriate adjustments to the accounting statements or make necessary explanations. The author combines the relevant international accounting standards and conventions to talk about the handling of post-debate issues. (1) The scope of events after the closing date The events after the closing date refer to those events that occurred between the balance sheet date and the date of approval of the financial statements. Specifically, there are two categories: (1) Matters that provide further evidence on the condition existing on the balance sheet day; (2) Items that explain the situation that occurred after the balance sheet date.