《企业会计准则——资产负债表日后事项》(以下简称《事项准则》)与其他一些准则的错综复杂的关系,使得许多人对其存在较多误解,本文对该准则在实际运用中难以把握的几个问题作以下分析。一、如何判断日后事项与非日后事项依据《事项准则》,资产负债表日后事项,指自年度资产负 The intricate relationship between the “Accounting Standards for Business Enterprises - Post Balance Sheet Events” (hereinafter referred to as the “Standards of Matters”) and other standards makes many people misunderstand their existence. This article is difficult to grasp in practical application of this standard Several questions for the following analysis. First, how to determine future events and non-future events In accordance with the “guidelines”, after the balance sheet date events, refers to the annual negative assets