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企业会计准则第×号──资产负债表日后发生的事项（征求意见稿）引言１．本准则涉及企业资产负债表日后发生的事项的会计核算及会计报表揭示。定义２．本准则使用的下列术语的定义为：（１）资产负债表日后发生的事项，指自资产负债表日后至会计报表批准报出日之间所发生...
Accounting Standard for Business Enterprise No. × - Matters After the Balance Sheet Date (Exposure Draft) Introduction 1. This standard covers the accounting and accounting statement disclosures of events that occur after the balance sheet date. Definition 2. The following terms used in this standard are defined as: (1) What happened after the balance sheet date refers to what happens after the date of the balance sheet to the date of approval of the financial statements ...