我国“或有事项”会计准则与国际会计准则的比较与思考

Cogitation and comparation of Accounting standards on contingency of China with international accounting standard

会计是一门应用学科,它是随着社会经济的发展而产生发展的。经济愈发展,企业经营活动愈复杂,对会计的要求也就愈高,会计处理方法也就随之而不断发展完善。会计上研究对或有事项的会计处理,也就是适应经济发展的客观要求而产生发展的。

Accounting is an application science. It grows with the development of social economy.The more economy developed,the more complicated business becomes, the higher requirements accounting has to meet, therefore the accounting treatments are perfected. The research on contingency treatment is developed to fulfil the needs of economy development.