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修订后的资产负债表日后事项准则,一方面使广大财会人员对日后事项的操作更明确、更具体,有利于企业披露真实的会计信息;另一方面在一定程度上保障了投资者、债权人等的相关利益。本文试对该准则修订前后的差异进行对比分析,以利于相关人员对修订后的准则更深入、详细了解,使会计人员更好地为企业提供高质量的会计信息。
On the one hand, the revised guidelines on matters after the balance sheet date make the operation of the financial accountants clearer and more specific to future events, which is conducive to enterprises disclosing the true accounting information; on the other hand, to a certain extent, investors, creditors and others are protected Related interests. This article tries to compare and analyze the differences before and after the revision of this guideline in order to facilitate the relevant personnel to have a deeper and detailed understanding of the revised guideline so that the accountants can better provide enterprises with high-quality accounting information.