《企业会计准则——资产负债表日后事项》 (以下简称本准则 )将资产负债表日后事项定义为：“资产负债表日后事项，指自年度资产负债日至财务报告批准报出日之间发生的需要调整或说明的事项”。资产负债表日后事项包括两类，一类是对资产负债表日存在的情况提供进一步证据的事? “Accounting Standards for Business Enterprises - Events After Balance Sheet Date” (hereinafter referred to as the “Guidelines”) defines the events after the balance sheet date as “the events after the balance sheet date refer to the events occurring after the balance sheet date from the year to the reporting date of the financial report The need to adjust or explain the matter. ” There are two types of events after the balance sheet date. One is for providing further evidence on the existence of the balance sheet date.