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资产负债日后事项(以下简称日后事项),是指年度资产负债表日至财务报告批准报出日之间(以下简称日后时期)发生的,需要调整或说明的事项。这些事项有的直接影响财务报告年度的财务状态、经营成果和资金变动情况,有的虽然不影响财务报告,但会影响财务报告使用者的正确理解和作出正确决策。因此企业对日后事项进行正确的会计处理,对于提高会计核算质量和保证财务信息的真实、可靠具有十分重要的意义。对日后事项进行会计处理,关键是要掌握好以下几个方面:一、正确界定日后时期《企业会计准则——资产负债表日后事项》规定的日后时期是指年度资产负债表日至财务报告批准报出日这一时段。年度资产负债表日是12月31日,财务报告批准报出日是指董事会批准财务报告报出的日期,即批准的日期。例如:某公司2000
The events after the balance sheet date (hereinafter referred to as future events) refer to the events that need to be adjusted or explained during the period from the balance sheet date of the financial statements to the date of approval of the financial report (hereinafter referred to as the future period). Some of these matters have a direct impact on the financial status, operating results, and fund changes during the financial reporting year. Some of these events, while not affecting financial reporting, will affect the correct understanding of users of financial reports and make correct decisions. Therefore, the correct accounting treatment of future events by enterprises is of great significance for improving the quality of accounting and ensuring the authenticity and reliability of financial information. The key to accounting for future events is to grasp the following aspects: 1. Correctly defining the future period specified in the “Accounting Standards for Business Enterprises - Post-After Balance Sheet Events” period refers to the approval of the financial statements on the balance sheet date of the year. Report this time of day. The annual balance sheet date is December 31st. The approval date of the financial report refers to the date when the board approves the financial report, that is, the date of approval. For example: a company 2000