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《企业会计准则-或有事项》(下称或有事项准则)已由财政部发布。为便于读者理解和运用或有事项准则,本文拟先介绍或有事项准则的制定背景,然后就或有事项准则制定过程中涉及到的几个问题作些讨论。一、关于或有事项准则的制定背景早在1993年年初,财政部就决定立项制定或有事项准则;1995年9月,相关的征求意见稿起草完成并对外征求意见。在广泛征求意见的基础上,于1996年12月
Accounting Standards for Business Enterprises - Contingencies (the Contingencies Guidelines) have been issued by the Ministry of Finance. In order to facilitate readers to understand and apply contingency criteria, this article first introduces the background of the contingency criteria formulation and then discusses some issues involved in the development of contingency criteria. First, the contingency criteria for the development of the background As early as early 1993, the Ministry of Finance decided to project or contingency criteria; in September 1995, draft the relevant draft drafting completed and seek advice. On the basis of extensive consultation, in December 1996