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为规范资产负债表日后事项的会计核算和相关信息披露,提高会计信息质量,财政部于2003年4月14日发出通知,对《企业会计准则—资产负债表日后事项》(财会字[1998]14号)作了修订,要求股份有限公司及执行《企业会计制度》或《金融企业会计制度》的其他企业从2003年7月1日起执行。执行此项准则的企业在编制2003年年报时,对比较会计报表所属期间涉及现金股利分配(或分配给投资者利润)的事项应追溯调整。本次修订主要对调整事项、非调整事项、股利、持续经营等四个方面进行了详细修订。其中,资产负债表日后至财务报告批准报出日之间发生的,为资产负债表日已经存在的情况提供了新的或进一步证据,有助于对资产负债表日存在情况有关的金额作出重新估计的事项,应作为调整事项。而资产负债表日后至财务报告批准报出日之间才发生的,不影响资产负债表日的存在情况,但不
In order to regulate the accounting and related information disclosure of events after the balance sheet date and improve the quality of accounting information, the Ministry of Finance issued a circular on April 14, 2003, promulgating the “Accounting Standards for Business Enterprises - Events After Balance Sheet Date” (Cai Kui Zi [1998] 14) was amended to require joint-stock companies and the implementation of “corporate accounting system” or “financial accounting system,” the other companies from July 1, 2003 implementation date. In the preparation of the 2003 annual report, the implementation of this guideline should be adjusted retrospectively when comparing the distribution of cash dividends (or the profit distributed to investors) during the period of the accounting statements. This revision mainly revises the details in four aspects: adjustment items, non-adjustment items, dividends and going concern. Among them, the balance sheet date to the financial reporting approval between the reporting date, for the balance sheet date already exists, provided new or further evidence to help the balance sheet date the amount of the situation to make a new Estimated matters, should be used as an adjustment. However, after the balance sheet date and before the financial reporting approval date, it does not affect the existence of the balance sheet date, but not