关于完善《或有事项》和《资产负债表日后事项》准则的几点建议--yi桩未决诉讼案件引起的思考

Suggestions on How to Improve the Standards of "Contingencies" and "Events after the Balance Sheet Date" -A Thought on a Pending Lawsuit Case

中文关键词:  日后事项； 调整事项  非调整事项

英文关键词:events after the date  adjusting event  non-adjusting event

中文摘要:

      从一桩未决诉讼案会计处理的分歧着手，在阐述和分析分歧各方争论过程和适用准则的基础上，提出完善《企业会计准则第13号-或有事项》中关于未决诉讼类或有事项的判断及规范和《企业会计准则第29号-资产负债表日后事项》中关于调整事项及非调整事项的定义及相关解释的建议

英文摘要:

      This paper starts from a pending lawsuit case and focuses on the accounting differences. It describes and analyzes the debate process of the disagreeing parties and the applicable criteria. On that basis, it puts forward the suggestions on "Accounting Standards for Enterprises No.13-Contingencies" regarding the judgment on a pending lawsuit and accounting treatment, and the suggestions on "Accounting Standards for Enterprises No.29-Events after the Balance Sheet Date" regarding the definition and explanation of adjusting events and non-adjusting events. This paper starts from a pending lawsuit case and focuses on the accounting differences. It describes and analyzes the debate process of the disagreeing parties and the applicable criteria. On that basis, it puts forward the suggestions on how to improve "Accounting Standards for Enterprises No.13-Contingencies" and "Accounting Standards for Enterprises No.29-Events after the Balance Sheet Date" .