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本文对新《企业会计准则》或有事项的确认和计量,以及由待执行合同、企业重组和辞退福利导致的几个特殊或有事项的确认原则进行了解读。旨在对企业财务工作者在经济活动中准确确认和计量或有事项有所帮助。
In this paper, the recognition and measurement of the contingencies of the new Accounting Standards for Business Enterprises and the recognition principles of several special contingencies arising from the contract to be restructured, the business restructuring and termination benefits are explained. It is intended to help the corporate finance worker to accurately identify and measure contingencies in the economic activities.