| 对会计或有事项的几点认识 |
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| 引用本文： | 葛卫东. 对会计或有事项的几点认识[J]. 齐齐哈尔大学学报(哲学社会科学版), 2006, 0(2): 57-58 |
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| 作者姓名： | 葛卫东 |
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| 作者单位： | 齐齐哈尔大学,黑龙江,齐齐哈尔,161006 |
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| 摘 要： | 随着我国社会主义市场经济的不断发展,在经济活动中影响企业财务信息的因素日趋广泛和复杂,或有事项因其特殊的不确定性,给企业经营者、投资人及相关利害人所带来的风险日益凸现出来。所以,充分披露或有事项对企业财务状况的潜在影响,使报表使用者和潜在投资人获得更加翔实的相
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| 关 键 词： | 企业会计准则 或有事项 认识 |
| 文章编号： | 1008-2638(2006)02-0057-02 |
| 修稿时间： | 2005-11-20 |
Some Understandings on Contingencies in Accounting for Enterprises |
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| GE Wei-dong. Some Understandings on Contingencies in Accounting for Enterprises[J]. Journal of Qiqihar University (Philosophy & Social Science Edition), 2006, 0(2): 57-58 |
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| Authors: | GE Wei-dong |
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| Abstract: | There are some shortcomings of contingency in accounting standard for enterprises,such as recognition of contingent asset,disclosure of contingent liability.This article gives some understandings about accounting for business enterprises and puts forward some suggestions. |
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| Keywords: | accounting standard for business enterprises contingencies understanding |
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