期后事项的重要性不但被专业人员所关注,而且已逐渐引起财政、证券、税务等政府部门的重视,会计报表使用者也越来越关注期后事项对会计报表阅读和理解的影响。期后事项在会计、审计和税务中处理既有相同之处,又有不同之处。本文拟对其进行讨论。关于期后事项的规定 1.会计规定 期后事项在会计中通常被称为“资产负债表日后事项”。财政部为规范企业资产负债表日后事项的会计核算和相关信息 The importance of matters after the issue is not only the concern of professionals, but also gradually caused by the financial, securities, tax and other government departments attention, accounting statements users are increasingly concerned about the issue after the accounting statements on the reading and understanding of the impact. Matters after the deal with the accounting, auditing and taxation have both the same, but also different. This article intends to discuss it. Provisions Concerning Matter After Matter 1. Matters after the accounting period are usually referred to in accounting as “matters after balance sheet date”. The Ministry of Finance regulates the accounting and related information of the events after the balance sheet date of the enterprise