摘要
2006年2月15日,财政部正式发布了全新的企业会计准则体系,关于或有事项出台了《企业会计准则第13号-或有事项》。或有事项随着我国市场经济的发展与经济风险的产生,已越来越多存在于企业的经营活动中,对企业的财务状况和经营成果产生不可忽视的影响。
February 15, 2006, China＇s Ministry of Finance announced a new accounting standard for business enterprises, including ＂Accounting Standard for Business Enterprises No. 13 -Contingencies＂. With the development of China＇s market economy and emergence of economic risks, the operation of an enterprise involves more contingency; therefore it plays a significant role in determining the financial status and operating performance.
出处
《攀枝花学院学报》
2008年第1期29-31,共3页
Journal of Panzhihua University
关键词
新会计准则
或有事项
建议
new accounting standard
contingencies
suggestion
