资产负债表日后事事项的会计处理问题研究分析 财务管理专业VIP专享VIP免费

第I页资摘要由于全球经济的快速发展以及不断强大，使得我国现行会计以及审计准则与国际标准的距离持续增远，且不同之处也明显增多。为了能够有效实现与国际进接轨且有效提升会计信息的准确性，需深入研究和分析负债表日后事项。深入的研究和分析是促进企业的革新和推动资本市场的发展以及提升开放水平的一项基本项目，同时亦是健全市场经济的重要措施。结合负债表日后事项定义，通过统比较分析法、文献分析法、统产计分析法等研究方法，就资产负债表日后事项存在的难点、问题及问题的成因进行了分析，并提出了相应的解决对策。希望为使用财务报告的人能够全方位且客观的认识到企业的真实财务状态，最终做出准确的投资决议，合理避免风险发生。关键词：资产负债表;日后事项;调整事项;非调整事项第II页AbstractWiththerapiddevelopmentandgrowthoftheworldeconomy,therearemoreandmoredifferencesbetweenChina'sauditingstandardsandcurrentaccountingstandardsandinternationalstandards.Inordertoimprovetheimplementationandinternationalconvergenceofauditingstandardsandaccountingstandards,effectivelyimprovethequalityofaccountinginformation,weneedtoexploreissuesafterthebalancesheetdate.Explorethecapitalbalancesheetproblemsonmattersistopromotethereformofenterprises,promotethedevelopmentofcapitalmarket,abasicprogramforimprovingthelevelofopeningup,isanimportantmeasuretoperfectthemarketeconomysystem.Combinedwiththedefinitionofbalancesheetmattersafterthecomparativeanalysis,literatureanalysis,theproductionplananalysisandotherresearchmethods,causesofbalancesheetdifficulties,problemsandissuesontheanalysisandputforwardcorrespondingcountermeasures,expectationsfortheusersoffinancialreportscomprehensivelyandobjectivelytounderstandthefinancialinformationoftheenterprise,soastomaketherightinvestmentdecision,Kisuketoavoidpotentialrisks.Keywords:Thebalancesheet;Thefuturematters;Adjustingevents;Non-adjustingevents第III页目录摘要..............................................................................................................................................IAbstract..........................................................................................................................................II一、绪论.........................................................................................................................................1（一）研究背景..........................................................................................................................1（二）研究的目的与意义..........................................................................................................11.研究目的................................................................................................................................12.研究意义................................................................................................................................2（三）文献综述..........................................................................................................................21.国外文献综述........................................................................................................................22.国内文献综述........................................................................................................................3（四）研究的主要内容..............................................................................................................4二、资产负债表日后事项的概述.......................