contingencies accounting treatment of the 对或有事项会计处理的探讨.docx
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contingencies accounting treatment of the 对或有事项会计处理的探讨.docx
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contingenciesaccountingtreatmentofthe对或有事项会计处理的探讨
Contingenciesaccountingtreatmentofthe
discussion
Abstract
Inrecentyears,developedandmodernenterprisesystem'sestablishmentunceasinglyalongwithourcountrymarketeconomy,theenterprisefacessuchasthependingaction,theunsettledarbitration,thebilldiscount,thesecurityforloanandsoonorhastheitemtobegettingmoreandmore.Underthemarketeconomyenvironment,enterprise'sproductionandoperatingactivitiescanreceivethenumerouselementsofcertaintytheinfluences,thushasproducedeachkindorhastheitem.
Orhastheitemtotakethespecialuncertaintyitem,istheuncertaintyaccountant'simportantcontent.Eitherhastheitemtotakethespecialuncertaintyitem,alongwithourcountrysocialistmarketeconomydevelopment,eitherhastheitemtoexistgenerallyinenterprise'soperativeactivity,theinformationaswellasoperatingdecisions'influenceisalsogettingbiggerandbiggertofinancialinventoryaccounting,howtoprocess,thereasonabledisclosurecorrectlyorhavetheitemtoreceivethegeneralinvestorsandthemanagementvaluemoreandmore.
Thisarticlefromorhadtheitemconceptandthecharacteristicandsoonbasiccontenthascarriedontheanalysis,hasanalyzedeitherhastheitemdisclosureform,howtheenterprisetoorhasitemaccountanttoprocesstheexistencethequestionaswellastoconsummatetheenterprisetoorhasitemaccountanttoprocessandsoonaspectstoconductsomerelatedresearchandtheanalysis.ShouldstrengthenfromourcountryGovernmentDepartmentconcernedtoeitherhasitemaccountanttodealwiththeissuetheresearchandtheenterprisefinanceandaccountingpersonnelshouldalsoenhanceunceasinglytoorhasitemaccountantaspectsandsoonquestiontheorylevelofunderstandingandpracticeoperationabilityproposedsomerationalizationproposal.Orhastheitemtotakeonekindoflatencyimmediateinfluenceenterprise'scontinuallymanagementandtodevelop,thereforewemusttreatprocessingearnestly.
Keywords:
OrhastheitemAccountantprocessestheestimatedebt
Referstothecontingenciesofpasttransactionsorevents,anditsresultsmustbeformedbysomefutureeventshappeningornotoccurcandecideuncertainmatters.Commonorhavemattersincluding:
pendinglitigationorarbitration,debtguarantees,outstandingproductqualityassurance(includingproductsafetyguarantee),losscontract,thereorganizationofobligation,commitments,environmentpollutiontreatment,etc.
2.1contingenciesconfirmation
Usually,thecontingenciesproducedtwopartyorpartiesinvolved,therelationshipbetweentheobligationsandpowerisrelatedtothesymmetrical,whichmeansitiscompulsorymatterseither,fortheotherparty(ormore)isrightsissues.But,asuncertaintycontingenciesofenterpriseaccountingmatters,theimpactofuncertainties,therealsoiswhatdonotaccountingfortheprudenceprincipleforuncertainobligation,wanttoaccordwithcertainconditionsshouldconfirm;Andfortherightsofuncertainty,donotgranttoconfirm.Accordingtothedifferentdegreeofuncertainty,thecontingenciescanbedividedintofourkindsofcases.Confirmed
1.Recognizedasliabilitiesormatters
Andtherelevantobligationscontingenciesshallaccordwiththefollowingthreeconditionsinandisrecognisedasaliability,aswhenanestimateddebtsofidentifyingandmeasuring:
(1)theobligationistotheenterprisebearcurrentobligation;
(2)theperformanceoftheobligationsarelikelytoresultinanoutflowofeconomicbenefitsfromtheenterprise;(3)theamountoftheobligationcanbemeasuredinareliableway.
First,thisobligationistotheenterprisebearcurrentobligationforcontingencies,namelytheobligationisrelatedinenterprisecurrentconditionshaveobligations,theenterprisedidnotothercountieschoice,canperformthispresentobligations.Citccobligationsincludingstatutoryobligationsandpresumedobligations.Legalobligation,referstocontract,rulesandregulations,orotherbecausetheobligationgeneratedfromjudicialinterpretations,etc,usuallynamelyenterpriseineconomicmanagementandeconomiccoordination,accordingtoeconomiclawsandregulationsmustfulfillresponsibilities.Presumedobligation,referstothespecificactionsbyenterprisegeneratedobligations.Second,performcontingenciesrelatedwiththepresentobligations,leadtothepossibilityofanoutflowofeconomicbenefitsfromtheenterprisemorethan50%,buthavenotyetreachedthebasicisthedegreeofuncertainty.Third,contingenciesrelatedwiththecurrentobligationstoreasonablyestimate.
Ifacontingenciesrelatedobligationscannotmeetthethreeconditionsisrecognisedasaliability,enterpriseshouldberecognizedasacontingentliability.
2.Confirmcontingenciesforassets
Thecontingenciesorassetsformedonlyinenterpriseisvirtuallycertainthatthecase,justreceivedturnintorealassets,thusaffirm.Accordingly,toconfirmthecontingenciesforassetsisfairlyhighrequirements.Enterprisetotheprovisionsoftheaccountingsystemis,ifforcontingenciesandpaytheexpensesnecessaryfortheconfirmationofliabilitiesinwholeorinpartbythirdpartyorotherpartiesexpected,theamountofcompensationforthecompensationinbasicsurecanonlywhenreceived,confirmedandasanassetonthebalancesheetseparatelyintheamountofcompensation,theconfirmedmustnotexceedtheconfirmationofthebookvalueofthedebt.
3.Confirmorassetsforcontingencies
Forallcontingenciesmaycausebyincreasesinassets,besidesbasiccertainanticipatedbythirdpartyortheotherpartycompensationcontingenciesoutside,therestallmaycausetheincreasesinassetshavebeenconfirmedthecontingenciesforanenterprise'sorhaveassets.
2.2Themeasurementcontingencies
Whencontingenciesrelatedwiththeobligationoftheconditionisrecognisedasaliabilitysymbolswhenitshallberecognizedasanestimateddebts,estimateddebtsshall,inaccordancewiththeexpensesnecessaryfortheperformanceofthecurrentobligationfortheinitialmeasurementofthebestestimate.Inaddition,theenterpriseliquidationofanestimateddebtsfromathirdpartyforthenecessaryexpensesmayalsogetcompensationorotherparty.
1.Thebestestimatemethodtodetermineasfollows
Theestimateddebtsshall,inaccordancewiththeexpensesnecessaryfortheperformanceofthecurrentobligationfortheinitialmeasurementofthebestestimate.Todeterminethebestestimateshallberespectivelytwokindsofcircumstanceprocessingrequiredspending:
first,thereisacontinuousrange.Andthisrangeresultsareequallylikelytooccur,thebestestimateshallbedeterminedinaccordancewiththerangeofintermediatevalue,namelytheaverageamountofupperaffirmatory.Second,thenecessaryexpensesdoesnotexistacontinuousrange,oreventhoughthereisacontinuousrange,butthisrangeresultsthelikelihoodofthedifferent,so,ifthecontingenciesofindividualprojects,involvingthemostlikelybestestimatedeterminedaccordingtotheamount.Ifthecontingencies,involvingmultipleprojectsinaccordancewiththebestestimateofpossibleoutcomesandtherelevantprobabilitycalculationsure.
2.Canobtaincompensationexpectedtheprocessing
Iftheenterpriseincurredduetothecontingenciesandconfirmtheexpensesnecessaryforthedebtinwholeorinpartbythirdpartyorotherpartiesexpectedamountofcompensation,thecompensationinbasicsurecanonlywhenreceived,asassetscanbeindependentlyconfirmed.Confirmtheamountofcompensationcannotexceedtheconfirmedbythebookvalueofthedebt.Enterpriseexpectedfromthird-partygetcompensation,isapotentialasset,itsultimatereallyturnintoenterpriserealassets(i.e.,enterprisewhethercanreceivethecompensation)hasgreateruncertainty,theenterprisecanonlyinthebasicdeterminewhentoreceivecompensationcanbeontheconfirmation.
3.Anestimateddebtsmeasuringneedtoconsiderotherfactors
Enterpriseinconfirmationshall,whenbestestimatecontingenciesandcomprehensiveconsiderationoftherisksinvolved,uncertainty,currencytimevalueandfutureevents,andotherfactors.
2.3Thedisclosureofthecontingencies
Inordertomaketheaccountingstatementstofullyunderstandtheenterprise'sfinancialpositionandoperatingresults,fortheenterprisehappeningcontingenciesshall,accordingtothedifferentsituationsproperdisclosure.Thespecificpracticesaredescribedbelow.
1.Forcontingenciesconfirmedbydebt
Shouldbeintheaccountingstatementsoftheestimateddebtsofthereasonandamountofdisclosureaccordingly.Whenacontingenciesfordebt,hasbeenconfirmedby"estimateddebts"accountdisposedofthefinalreflectedinthebalancesheet"estimateddebts"project,thefinalinstatementsdisclosureaimtomakeaccountingstatementusersmoredetailed,fullyunderstandtheinformationaboutthecontingencies,theinformationdisclosedthemakingaccountinginformationuserunderstands,theliabilitiesinthefuturedonotnecessarilyoccurornotfullforenterprises,andliabilityformeditisausefulinformation.
2.Toconfirmcontingenciesforassets
Theamountonthebalancesheetononehandshouldreflecttherelevantassetproject,ontheotherhandwillbedeterminedintheincomestatementcangetcompensationbasiccontingenciesdeductionforthecostsorexpenses,confirmtheamountneededtodisclosetheaccountingstatementsin.
3.Foracontingentliability
Thebasicprinciplesofthedisclosureis:
mayresultinanoutflowofeconomicbenefitsfromtheenterprisecontingent
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