问:《企业会计准则一或有事项》是何时发布的,其适用范围是什么?答:《企业会计准则一或有事项》(下称或有事项准则)于2000年4月27日由财政部发布,其实施范围是我国境内所有企业。问:或有事项准则主要规范哪些内容?答:或有事项准则主要规范或有事项的确认、计量和披露,具体规定了何时应将或有事项产生的现时义务确认为负 Q: When is “Accounting Standard for Contingencies” released? What is the scope of application? Answer: “Accounting Standard for Contingencies” (hereinafter referred to as Contingent Provisions) was announced on April 27, 2000 by Ministry of Finance announced that the scope of its implementation is all enterprises in China. Q: What are the main norms of contingency criteria? A: The main norms of Contingent Matters The identification, measurement and disclosure of the major contingencies are specifically stipulated when the current obligation arising from contingencies should be confirmed as negative