或有事项会计探析

Probe into the Probable Events Accounting

或有事项会计应包括资产负债表日会计和期后时期会计。资产负债日的或有事项,仅对于企业因此而承担的负债分别不同情况或在表内确认或在表外披露。期后事项按其对报告年度会计报表的不同影响区分为调整事项和非调整事项,分别调整报告年度的会计报表和在报告年度的会计报表附注中予以披露。

Probable events accounting includes accounting on the date of the balance sheet and accounting after the date of the balance sheet. The probable event of the date of the balance sheet respectively confirms in the balance sheet or reveals out the balance sheet. The events after the date of the balance sheet can be divided into regulation events and non-regulation events.