资产负债表日后事项事项,日后事项,资产负债表
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资产负债表日后事项
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3秒自动关闭窗口Accounting Standard for Business Enterpr
ises: Events Occurring After the Balance Sheet DateContentsThe P
eople's Republic of ChinaAccounting Standard for Business Enterp
rises:Events Occurring After the Balance Sheet DateINTRODUCTION
Paragraph 1-2DEFINITIONS
3ADJUSTING EVENTS
4-5NON-ADJUSTING EVENTS
6-7SUPPLEMENTARY PROVISIONS
8-9The People
's Republic of ChinaAccounting Standard for Business Enterprises
:Events Occurring After the Balance Sheet DateIntroduction1. Thi
s standard prescribes the accounting treatment for eventsoccurri
ng after the balance sheet date and the disclosure ofrelevant in
formation by enterprises.2. This standard does not deal with dis
continued operations.Definitions3. The following terms are used
in this standard with the meaningsspecified:Events occurring aft
er the balance sheet date are those eventsthat occur between the
balance sheet date and the date on whichthe financial statement
s are authorised for issue which mayindicate the need for adjust
ment or may require disclosure.The date on which the financial s
tatements are authorised forissue is the date on which the finan
cial statements are authorisedfor issue outside the enterprise b
y the board of directors.Adjusting events4. Events occurring aft
er the balance sheet date that provide new oradditional evidence
to assist with the estimation of amountsrelating to conditions
existing at the balance sheet date should beregarded as adjustin
g events. Revenues, expenses, assets,liabilities and owners' equ
ity reflected at the balance sheet dateshould be adjusted accord
Examples of adjusting events include:
(a) confirmation of
(c) confirmation of claim receivable or payable.5. A profit
appropriation provided for in a profit appropriation planwhich i
s formulated by the board of directors after the balancesheet da
te in respect of the period covered by the financialstatement sh
ould also be regarded as an adjusting event (a stockdividend inc
luded in the profit appropriation plan should beregarded as a no
n-adjusting event).Non-adjusting events6. Events occurring or ex
isting after the balance sheet date that donot affect the condit
ions existing at the balance sheet date, but inrespect of which
the omission of a disclosure would affect theability of the user
s of the financial statements to make properevaluation and decis
ions, should be regarded as non-adjustingevents and disclosed in
the notes to the financial statements.
Examples of non-adjusting events include:(a) issues of share
(b) a substantial investm(c) lo
sses of assets as a result o and(d) signifi
cant changes in rates of foreign exchange.7. Details of non-adju
sting events should be provided together withan estimate of the
effect on the financial position and operationresults. If the es
timate can't be made, the reasons should bedisclosed.Supplementa
ry provisions8. The Ministry of Finance is responsible for the i
nterpretation ofthis standard.9. This Accounting Standard for Bu
siness Enterprises becomesoperative for financial statements cov
ering periods beginning onor after 1 January, 1998.
(The English translation of this standard is prepared with t
heassistance from Deloittee Touche Tohmatsu)}