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本文以新会计准则为依据,阐述了或有事项的概念及其特征、预计负债的确认和计量。详细说明了预计负债确认的条件及主要计量方法。
Based on the new accounting standards, this paper expounds the concept and characteristics of contingencies or the recognition and measurement of estimated liabilities. The conditions and main measurement methods for the confirmation of the estimated liabilities are described in detail.