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引言 1.本准则规范或有事项的会计核算及相关信息的披露。 2.本准则不涉及债务重组、建造合同、所得税、保险合同、终止营业、租赁、企业重组、环境污染整治等项目引起并由其他会计准则规范的或有事项。定义 3.本准则使用的下列术语,其定义为: (1)或有事项,指过去的交易或事项形成的一种状况,其结果须通过未来不确定事项的发生或不发生予以证实。 (2)负债,指过去的交易或事项形成的现时义务。履行该义务预期会导致经济利益流出企业。
INTRODUCTION 1. This Code regulates the accounting of contingencies or the disclosure of relevant information. 2. This standard does not cover contingencies such as debt restructuring, construction contracts, income tax, insurance contracts, termination of business, leasing, corporate restructuring, environmental pollution remediation and other items that are regulated by other accounting standards. DEFINITIONS 3. The following terms used in this Code are defined as: (1) Contingencies A condition resulting from an past transaction or event, the result of which must be confirmed by the occurrence or non-occurrence of a future uncertain event. (2) Liabilities refer to the current obligation formed by past transactions or events. The fulfillment of this obligation is expected to result in the outflow of economic benefits from the enterprise.