企业或有事项的规范化和专门化 [2]
论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2013-09-09编辑:yangcheng点击率:3329
论文字数:1328论文编号:org201309072333303083语种:英语 English地区:中国价格:免费论文
关键词:企业管理企业成长企业发展
摘要:因为或有事项在我国的理论和实务起步比较晚,规范化和专门化的资料比较少,以至于或有事项披露在我国当今市场状态下体现出不规范,不披露,水平不高,在处理中缺乏认识等等。而且,我国对于或有事项披露的法律还不是很完善,导致当今或有事项处理的混乱不堪。
ot the same . That the best estimate shall be determined as follows . ① If the matter involves a single item , the best estimate of the most likely to determine the amount of thought . ② or matters involving multiple projects , according to the best estimate possible amount and occurrence probability calculation.
( B) expected to receive compensation processing . If the matter is settled or recognized as a liability in whole or part of the expenditures expected compensation by a third party or elsewhere , then determining the amount of compensation can only be received in the base can be separately recognized as an asset and is recognized in an amount not should exceed the carrying value of the liability recognized . This is a potential asset , the result is not finalized can not receive such compensation is able to determine . Only basic set only. In determining the amount of compensation should pay attention to the following points : ① compensation only in the " basic set " can be recognized when received , ie, the probability of occurrence of 95 % or higher in order to do account will be credited within the total amount of compensation . ② amount of compensation should be recognized as a separate asset , which should be included in "Other receivables" account , you can not directly offset " estimated liabilities ."
To give you a better understanding of the specific content or matters , then I will give you is more important or matters further elaboration , the purpose is to let people know more about it on the back of my case study is also good . We mentioned earlier in concept , the common contingencies are several , here are five major .
1 pending litigation or arbitration. Pending litigation refers to the other party to the appeal by the Chinese People's Court according to the specific facts and reasons for judgment , the judgment on appeal to the proceedings before the formation of contingencies . Pending arbitration matters in dispute between two parties jointly request arbitration mechanism institutions jointly selected by the Arbitration Commission made a final decision , after submission of the application before the ruling to the formation of a pending arbitration or matters . In fact, this is well understood, is nothing more than a certain company and certain company in a conflict need to resolve legal issues in litigation or arbitration , when just applied , and in the acceptance , did not make the semi-finals or final closure of those matters , is known as contingencies , that is not able to decide . But it is also fully prepared to have to deal with the possible loss .
2 debt guarantee . Debt guarantees for the other direction is the one doing the creditor debt guarantee , the guarantee agreement signed after the secured party to the secured party before the maturity of the debt , on the formation of the debt guarantees or contingencies . Or a debt guarantee is a matter of the highest frequency , common debt guarantees can have several : a guaranteed warranty, collateral, pledge , lien guarantee , deposit guarantee. Moreover , under normal circumstances , the majority of its subsidiaries guarantees or objects associated enterprises. Guarantee there is a risk , but the risk is relatively large , with a very uncertain. This guarantee is worth to study , and in the next section , I will analyze the survey further discussion on th
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