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一、引言或有负债最初是会计学上的概念,1998年由世界银行高级经济学家Hana Polackova引入到政府财政领域,并将其定义为基于某些特定事件的发生而给政府带来的支出责任。或有负债是由或有事项引起的,《国际会计准则第10号一或有事项和资产负债表日以后发生的事项》将“或有
I. INTRODUCTION Contingent liabilities were initially accounting concepts introduced by the World Bank Senior Economist Hana Polackova in 1998 into the government finance sector and defined as the government-based expenditures based on the occurrence of certain specific events responsibility. Contingent liabilities arise from contingencies, ”IAS 10 Contingencies and Events occurring after the balance sheet date"