未决诉讼中或有事项双方的表内确认与表外披露问题——来自年报审计的一场争议

Confirmation and Off-Balance Sheet Disclosure Issues in Both Parties to Pending Litigation——A Dispute from the Annual Report Audit

本文以一次年报审计中关于未决诉讼引发的表内确认争议为切入口,阐述会计信息质量特征对或有事项准则的理论指引,从而在理论指引下深入剖析未决诉讼中或有事项双方的表内确认和表外披露问题,并提出有关思考和建议。

This paper takes the in-table confirmation dispute arising from pending litigation in an annual report audit as the entry point,and expounds the theoretical guidance of the quality characteristics of accounting information on the contingent issue criteria,so as to deeply analyze the pending litigation under the theoretical guidance,the issue of on-balance-sheet confirmation and off-balance-sheet disclosure of both parties,and put forward relevant thinking and suggestions.