关于资产负债表日后事项的几点思考

A Brief Discussion on the Post-balance Sheet Events

资产负债表日后调整事项属于企业重大事项,其所涉及的会计准则和税法知识非常广泛。如不能正确处理资产负债表日后事项,可影响到企业的决策方向。文章辅以具体事例对资产负债表日后事项的界定、资产负债表日后事项的处理,以及对资产负债表日后事项一些具体问题进行了阐述,重点阐述了调整事项会计处理核算程序。

The post-balance sheet events are important matters in the enterprises, which involve accounting principles and knowledge of tax law. The improper handling of the matter would influence the enterprise’s direction of strategy. By using cases, the paper states how to define and handle the post-balance sheet events. Moreover,it discusses on some problems related to the post-balance sheet events, which emphasizes on the accounting treatment calculation procedure of adjusting events.