【摘要】 《企业会计准则———或有事项》(1 998)和《企业会计准则———资产负债表日后事项》(2 0 0 0 )分别规范了或有事项和日后事项的会计核算及其信息披露。本文主要从理论和实务角度对这两项准则可能存在的不足之处提出意见和建议 ,并对或有事项与日后事项之间的内在联系阐述了自己的一些看法更多还原

【Abstract】 ?Accounting Standards for Business Enterprises : Contingencies 》 (1998) and 《Accounting Standards for Business Enterprises : Events Occurring After the Balance Sheet Date》(2000) prescribed the accounting treatments for contingencies and events after date. In this article, we propose some advices for these two accounting standards. And then, we express our view on the inside relationship between contingencies and events after date.更多还原