或有事项中亏损合同之会计处理
发布时间：2019-04-02 14:53
【摘要】：根据企业会计准则的规定,待执行合同变为亏损合同应遵循或有事项准则进行会计处理。然而,该准则对亏损合同存在标的资产的情况未做出明确的规定,导致具体的会计处理仍存在一些问题。本文将针对这些问题提出明确的处理方案。
[Abstract]:According to the enterprise accounting standards, the contract to be executed becomes a loss contract should comply with the contingent criteria for accounting treatment. However, there are still some problems in the specific accounting treatment due to the lack of explicit provisions on the existence of underlying assets in the loss-making contract. This paper will put forward a clear solution to these problems.
【作者单位】： 西南石油大学经济管理学院;
【分类号】：F233
[Abstract]:According to the enterprise accounting standards, the contract to be executed becomes a loss contract should comply with the contingent criteria for accounting treatment. However, there are still some problems in the specific accounting treatment due to the lack of explicit provisions on the existence of underlying assets in the loss-making contract. This paper will put forward a clear solution to these problems.
【作者单位】： 西南石油大学经济管理学院;
【分类号】：F233
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