企业会计准则第13号——或有事项

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1、AccountingStandardforBusinessEnterprisesNo.13-Contingencies企业会计准则第13号——或有事项ChapterIGeneralProvisions第一章总则Article1or2or3TheseStandardsareformulatedinaccordancewiththeAccountingStandardsforEnterprises-BasicStandardsforthepurposeofregulatingtherecognitionandmeasurementofContingencie

2、s,andthedisclosureofrelevantinformation.第一条为了规范或有事项的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。Article2Theterm"Contingencies"referstotheconditionsthatformedbypasttransactionsorevents,andtheoutcomeofwhichwillbeconfirmedonlybytheoccurrenceornon-occurrenceoffutureevents.第二条或有事项，是指过去的交易或者事

3、项形成的，其结果须由某些未来事项的发生或不发生才能决定的不确定事项。Article3OtheraccountingstandardsshallapplytotheContingenciesformedbyeventssuchasemployeewagesandsalaries,constructioncontracts,incometaxes,businesscombination,leases,originalinsurancecontracts,andre-insurancecontracts.第三条职工薪酬、建造合同、所得税、企业合并、租赁、原保险

4、合同和再保险合同等形成的或有事项，适用其他相关会计准则。ChapterIIRecognitionandMeasurement第二章确认和计量Article4TheobligationpertinenttoaContingenciesshallberecognizedasanestimateddebtswhenthefollowingconditionsaresatisfiedsimultaneously:(1)Thatobligationisacurrentobligationoftheenterprise;(2)Itislikelytocauseany

5、economicbenefittoflowoutoftheenterpriseasaresultofperformanceoftheobligation;and(3)Theamountoftheobligationcanbemeasuredinareliableway.第四条与或有事项相关的义务同时满足下列条件的，应当确认为预计负债：（一）该义务是企业承担的现时义务；（二）履行该义务很可能导致经济利益流出企业；（三）该义务的金额能够可靠地计量。Article5Theestimateddebtsshallbeinitiallymeasuredinaccor

6、dancewiththebestestimateofthenecessaryexpensesfortheperformanceofthecurrentobligation.Ifthereisasequentrangeforthenecessaryexpensesandifalltheoutcomeswithinthisrangeareequallylikelytooccur,thebestestimateshallbedeterminedinaccordancewiththemiddleestimatewithintherange.Inothercase

7、s,thebestestimateshallbeconductedinaccordancewiththefollowingsituations,respectively:(1)IftheContingenciesconcernasingleitem,itshallbedeterminedinthelightofthemostlikelyoutcome.(2)IftheContingenciesconcerntwoormoreitems,thebestestimateshouldbecalculatedanddeterminedinaccordancewi

8、thallpossibleoutcomesandtherelevantproba