问题已解决
資產(chǎn)負(fù)債表日后非調(diào)整事項(xiàng)和非資產(chǎn)負(fù)債表日后事項(xiàng),有什么區(qū)別???
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麻煩老師舉例一二
2022 10/15 20:34
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2022 10/15 20:41
你好
資產(chǎn)負(fù)債表日后訴訟案件結(jié)案,法院判決證實(shí)了企業(yè)在資產(chǎn)負(fù)債表日已經(jīng)存在現(xiàn)時(shí)義務(wù),需要調(diào)整原先確認(rèn)的與該訴訟案件相關(guān)的預(yù)計(jì)負(fù)債,或確認(rèn)一項(xiàng)新負(fù)債。等等。非調(diào)整事項(xiàng):資產(chǎn)負(fù)債表日后發(fā)生重大訴訟、仲裁、承諾。等等
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2022 10/15 20:44
老師,還是沒理解二者的關(guān)鍵區(qū)別在哪里
老師是不是沒看清我問的問題
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2022 10/15 20:56
你說的不理解指的是哪一部分?
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2022 10/15 20:57
資產(chǎn)負(fù)債表日后非調(diào)整事項(xiàng),是新發(fā)生的?
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2022 10/15 21:01
不是的
你可以看一下我的回復(fù)的,你不看我的回復(fù),一直往后面問不合適哦
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2022 10/15 21:07
你好
資產(chǎn)負(fù)債表日后訴訟案件結(jié)案,法院判決證實(shí)了企業(yè)在資產(chǎn)負(fù)債表日已經(jīng)存在現(xiàn)時(shí)義務(wù),需要調(diào)整原先確認(rèn)的與該訴訟案件相關(guān)的預(yù)計(jì)負(fù)債,或確認(rèn)一項(xiàng)新負(fù)債
老師,你這列舉的是什么?非資產(chǎn)負(fù)債日后事項(xiàng)?
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2022 10/15 21:08
非調(diào)整事項(xiàng)我知道了。
我不知道的是非資產(chǎn)負(fù)債表日后事項(xiàng)
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2022 10/15 21:24
資產(chǎn)負(fù)債表日后事項(xiàng)是指資產(chǎn)負(fù)債表日至財(cái)務(wù)報(bào)告批準(zhǔn)報(bào)出日之間,發(fā)生的有利或不利事項(xiàng),包括影響資產(chǎn)負(fù)債表存在狀況的事項(xiàng),以及對企業(yè)財(cái)務(wù)狀況具有重大影響的事項(xiàng)。
非資產(chǎn)負(fù)債表日后事項(xiàng)即在企業(yè)報(bào)出財(cái)務(wù)報(bào)告之后發(fā)生或發(fā)現(xiàn)的事項(xiàng):
1.會計(jì)估計(jì)變更,采用未來式用法,不必調(diào)整以前的數(shù)據(jù),只影響當(dāng)期及以后期間;
2.會計(jì)政策變更:
①切實(shí)可行用追溯調(diào)整法,視同該項(xiàng)交易或事項(xiàng)初次發(fā)生時(shí)即采用變更后的新政策,并以此對財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目進(jìn)行調(diào)整的方法;
②不切實(shí)可行的,要采用未來適用法;
3.前期差錯,按重要程度分為:
①不重要的:不需調(diào)整財(cái)務(wù)報(bào)表的期初數(shù),但需要調(diào)整發(fā)現(xiàn)差錯當(dāng)期與前期相同的報(bào)表項(xiàng)目金額;
②重要的:能合理確定前期累計(jì)影響額,用追溯重述法;不切實(shí)可行的,可以用未來適用法。
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