资产负债表日后事项有关问题研究

内 容 摘 要···················································2

资产负债表日后事项的概述·································3

（一）资产负债表日后事项的定义·································3

（二）资产负债表日后事项涵盖的期间·····························4

（三）资产负债表日后事项的内容·································4

资产负债表日后调整事项的会计处理·························5

（一）资产负债表日后调整事项的处理原则·························6

（二）资产负债表日后调整事项的具体会计处理方法·················6

资产负债表日后非调整的会计处理···························6

（一）资产负债表日后非调整事项的处理原则·······················7

（二）资产负债表日后非调整事项的具体会计处理方法···············7

处理资产负债表日后事项应注意的问题·······················7

（一）如何正确的划分调整事项和非调整事项·······················7

（二）资产负债表日后时期发现的报告年度的会计差错的处理方法·····7

（三）董事会批准报出时间与审计报告日之间发生的事项如何处理·····8

结  语·························································9

参考文献·······················································10

  

内 容 摘 要

资产负债表日后事项，是会计的核算与报告工作中容易忽视的一个问题。虽然涉及的时间比较短，但同样是企业真实财务信息的组成部分。这些事项有的直接影响财务报告年度的财务状况、经营成果和资金变动情况，有的虽然不影响财务报告，但会影响财务报告使用者的正确理解和决策。鉴于此，恰当出来资产负债表日后事项，具有重要的意义。

关键词：资产负债表日后事项；调整事项；非调整事项；会计处理