a strong professional, companies want to make any effective tax planning , must have a special talent in accounting ,
business planning in addition to the establishment of specialized agencies and training of specialized personnel planning , you can also hire a dedicated lawyer , CPA or tax department staff to guide our work.
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 .
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.
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 .
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