资产负债表日后事项准则的国际比较  

International Comparison of the Standard: Events Occurring after the Balance Sheet Date

作　　者：刘继红[1] 刘然 

机构地区：[1]武汉科技学院经济管理学院,湖北武汉430070 [2]中南财经政法大学,湖北武汉430064

出　　处：《武汉科技学院学报》2004年第3期91-95,共5页Journal of Wuhan Institute of Science and Technology

摘　　要：对我国的资产负债表日后事项准则同其他国家的进行比较,得出了一些差异,同时也分析了修订前后准则之间的差别,从而可以增强我们对中外有关财务会计信息的理解,进而借鉴他们的成功经验,促进我国会计的国际化的进程。After comparing Chinese accounting standard for business enterprises: events occurring after the balance sheet date with other countries, we can get the differences. At the same time, this paper has analyzed the differences between the new standard and the old one. It can help us understand the financial accounting information about this accounting standard, get some experiences from other countries, and hasten the internationalization of Chinese accounting.

关 键 词：资产负债表日后事项 准则 调整事项 非调整事项 

分 类 号：F231.1[经济管理—会计学]