浅谈会计职业判断在“或有事项”准则中的应用

Application of the Occupation Judgement of Accountancy to the ″Or Occupy Item″ Standard

本文分析了目前企业会计人员面临着如何运用职业判断,对“或有事项”进行会计确认、会计记录、会计计量和会计披露,以及如何进行恰当处理和客观公允揭示等问题。

This paper analyzes in the enterprised how the accountants apply the occupation judgment to confirming recording, calculating and exposing the ″Or Occupy Item″, and how they handle properly the problem and make just and sound discouvery.