摘要:新会计准则就这三项或有事项的披露做出了明确的规定,相比2000年的旧准则,新准则规范得更加的完善,更加的向国际接轨。但随着社会的发展和经济的增长,在时间作用的带动下,还是会出现越来越多的问题,比如或有事项的披露格式没有明确的规定等等。
Meanwhile, according to the guidelines on disclosure requirements, we should also be disclosed in the
notes to the financial statements the following aspects:
( 1 ) the type of projected liabilities , causes of outflow of economic benefits as well as a description of the uncertainty .
( 2 ) types of projected liabilities of beginning and ending balances and the current changes .
( 3 ) with the estimated liabilities related to the amount of compensation and the period is expected to have confirmed the expected compensation .
When the liabilities recognized as accrued liabilities , it should also confirm an expense or fee . The pointed or expense in the income statement should not only reflect the listed items , but should work with other costs or expenses combined reflection. For example, in operating expenses, management fees, operating expenses and other reflected .
For contingencies related but do not have the obligation to acknowledge the conditions projected liabilities should be recognized as a contingent liability, we want their information be disclosed in the notes . Meanwhile, according to the guidelines on disclosure requirements, we should also be disclosed in the notes to the financial statements the following aspects:
( 1 ) Contingencies extremely kind causes . Including the already discounted commercial acceptance bills , pending litigation or arbitration , such as the formation of external guarantees or contingent liabilities.
( 2 ) the uncertainty of outflow of economic benefits description . This is why on the outflow of economic benefits , will make appropriate judgments outflow description . In order to achieve the effect of informed insiders . Allowed to make accurate judgments .
( 3 ) Liabilities expected financial impact , as well as the possibility to obtain compensation . The person or for those who want an informed investor is very important . A business, or the impact of liability not only affect investors' expectations of future investment , but also affect the entire company's development . So I think , contingent liabilities expected financial impact is essential. We need to focus on .
( 4 ) in relation to pending litigation or arbitration in the case , according to the above three require disclosure of all or part of the information is expected to have a material adverse impact on the enterprise , the enterprise need not disclose the information, but shall disclose the pending litigation , not the nature of the arbitration decision , and did not disclose the facts and reasons for such information . In addition, it provides for an exception to the principle that the minimum possible outflow of economic benefits of enterprises or matters under normal circumstances do not give disclosures.
Disclosures for contingent assets . The new accounting standard requires companies to clearly defined and under normal circumstances should not disclose or assets. Of course, this is related to the principle of prudence . After all, there are assets or different status , yes or no you can not clearly defined. However, in some cases, or assets is likely to impose an economic interest. Should disclose the reasons for its formation , is expected to generate a financial impact .
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