关于完善《或有事项》和《资产负债表日后事项》准则的几点建议——一桩未决诉讼案件引起的思考  

Suggestions on How to Improve the Standards of "Contingencies" and "Events after the Balance Sheet Date"——A Thought on a Pending Lawsuit Case

作　　者：杨有红[1] 张丽丽[2] 

机构地区：[1]北京工商大学商学院,北京100048 [2]中央财经大学会计学院,北京100081

出　　处：《北京工商大学学报（社会科学版）》2012年第1期82-86,共5页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

基　　金：国家社会科学基金项目(11BGL020);北京市属高等学校人才强教计划"创新人才建设计划"项目(0142131301);北京市教委重点课题及北京市社科基金规划课题(SZ201110011007)

摘　　要：从一桩未决诉讼案会计处理的分歧着手,在阐述和分析分歧各方争论过程和适用准则的基础上,提出完善《企业会计准则第13号—或有事项》中关于未决诉讼类或有事项的判断及规范和《企业会计准则第29号—资产负债表日后事项》中关于调整事项及非调整事项的定义及相关解释的建议。This paper starts from a pending lawsuit case and focuses on the accounting differences.It describes and analyzes the debate process of the disagreeing parties and the applicable criteria.On that basis,it puts forward the suggestions on ＂Accounting Standards for Enterprises No.13-Contingencies＂ regarding the judgment on a pending lawsuit and accounting treatment,and the suggestions on ＂Accounting Standards for Enterprises No.29-Events after the Balance Sheet Date＂ regarding the definition and explanation of adjusting events and non-adjusting events.

关 键 词：日后事项 调整事项 非调整事项 

分 类 号：F231.1[经济管理—会计学]