中外或有事项准则比较研究

或有会计事项是一种特殊的经济事项,随着我国市场经济的发展和衍生金融工具产生,呈现出多样化和复杂化趋势。我国现行的《或有事项准则》中不足之处也随之显现,本文通过我国或有事项准则与国际相关会计准则比较研究,提出了完善我国《或有事项准则》的一些建议。

A Comparative Study of the Requirements of Contingent Accounting Items

With the development of China' s market economy and the emergence of derivative financial tools, contingent accounting items, as a special economic event, have shown a tendency toward variety and complexity. As a result, China' s present requirements of contingent accounting items have proved to be inadequate. While making a comparison of China's and other countries' practice, the article provides suggestions for improving the Chinese system.