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As a listed company, a listed company , the listed company information disclosure occupies a very important position. This is not only related to their own company's development problems, and let the support of the majority of shareholders own the company and its shareholders a full disclosure of the situation . Listed company in accordance with the relevant regulations stipulated time for the preparation and performance of the company published a report called reflect periodic reports . Periodic reports including the annual report and the interim report. The annual report is the company's fiscal year comprehensive summary of operating conditions . Interim conclusion is that the company closed a summary annual operating conditions .

近年来，由于新准则的发布和旧准则的淘汰，或有事项的披露对于一个上市公司年度报告来说已经占有了一定的地位。或有事项和预计负债要在报表中得到反映，每一项都是值得我们去考虑或者去思考的东西。下面，笔者就以新准则颁布后的或有事项披露进行分析阐述。

In recent years, the release of new standards and the elimination of the old criteria , or disclosures for an annual report of listed companies is already occupied a certain position . Contingencies and estimated liabilities should be reflected in the report , each of which is worthy of our consideration , or to think about things. Here, the author after the enactment of new standards or matters disclosed in the analysis described.

我国或有事项新准则依据稳健性原则要求，规定或有事项在确认方面只能够确认预计负债，不允许确认或有资产和或有负债。按照笔者的理解，认为这是很有道理的。因为根据稳健性原则的要求，其他两项不符合要求，如果披露了，难以确定真假，而预计负债不同，可以确认。

New Standards of contingencies based on the principle of robustness requirements specified areas or matters can only be confirmed in the confirmation expected liabilities not recognized or contingent assets and contingent liabilities. According to the author 's understanding that this is justified . Because according to the requirements of the principle of conservatism , the other two do not meet the requirements, if disclosed , it is difficult to determine the true and false , and estimated liabilities are different, can confirm . As guidelines for expected liabilities , contingent assets and contingent liabilities of the Accounting treatment different from the provisions , it is expected liabilities , contingent assets and contingent liabilities disclosed methods differ. Here , we can be understood from three aspects .

Has been recognized as accrued liabilities or disclosures . In contingencies new guidelines , clearly defined , and if there are issues with the relevant obligations or meets the following conditions , the enterprise should be recognized as accrued liabilities:

These three conditions are recognized in the above conditions not described here . Estimated liabilities shall fulfill relevant obligations realistic best estimate of expenditure required to be initially measured ; at the balance sheet date, the carrying value of estimated liabilities for review. There is strong evidence that the carrying value can not truly reflect the current best estimates . Shall be in accordance with current best estimate of the carrying amount is adjusted .

Accounting rules require accrued liabilities are measured in accordance with the above provisions confirm the results should be used as " Accrued liabilities " in separate lists , the practice is to do so in the balance sheet within other liabilities to distinguish.