关于或有事项的研究

Study on the Accidental Transaction

阐述了或有事项的含义及特征,简述了概率的判断及稳健性原则的应用,讨论了或有资产和或有收益的计量研究、或有事项的会计信息披露研究以及或有事项信息披露与保护商业秘密等问题。

This paper expounds the connotation and features of the accidental transaction, briefly describes the probability determination and the application of the conservatism, discusses on the problems including the metrological study on the accidental assets and accidental profits, the study of the accounting information discovery of the accidental transaction, and the information discovery of the accidental transaction, and the protection of the commercial secrete, etc.