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A Brief Talk on Wofking Affirming and Accounfant Announcement
Author(s): 
Pages: 61-62
Year: Issue:  3
Journal: COAL

Keyword:  或有事项确认报表披露;
Abstract: 或有事项是指过去的交易或事项形成的一种状况,其结果须通过未来不确定事项的发生与不发生予以证实,或有事项具有客观性和不确定性.根据或有事项的内涵和特征,指出或有事项的确认、内容及报表列示和披露.
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