UC知道或有事项披露英文摘要
来源：百度知道 编辑：UC知道 时间：2024/09/21 05:37:33
了明确的规范,但有些方面还存在不足,有待完善。本文首先阐明或有事项的定义,披露原因, 处理原则以及不披露的影响,接着以我国深市30家A股公司年度报告为例，分析我国上市公司或有事项信息披露的现状及存在的问题。指出：我国上市公司对或有负债的会计处理过于稳健,或有事项的确认标准不科学、不明确,计量依据不客观，或有事项披露不充分、不规范。针对这些问题分析其产生的原因，并给出了提出了规范我国上市公司或有事项披露的对策。
China's accounting standards, or there are matters of our country while there are matters of business or accounting and information disclosure to make
A clear specification, but there are still inadequate in some respects, to be perfect. In this paper, issues or clarify the definition, the disclosure of the causes, management principles, as well as the impact of non-disclosure, followed by 30 of China's Shenzhen A-share companies as an example the annual report, analysis of China's listed companies to disclose information or there are matters of the current situation and problems of . Pointed out: China's listed companies or the accounting treatment of contingent liabilities are too strong, or confirmation of standards of scientific matters, is not clear, is not based on objective measures, or a matter of inadequate disclosure, non-standard. Analysis of these issues for their causes, and gives a specification of China's listed companies to disclose a matter