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1、企业会计准则第13号——或有事项（AccountingstandardsforEnterprisesNo.thirteenth-ormatters）TheaccountingstandardsforEnterprisesNo.thirteenthcontingenciesTheaccountingstandardsforEnterprisesNo.thirteenthcontingenciesChapterIGeneralProvisionsThefirsttostandardizetheconfirmati
2、onandmeasurementofcontingenciesandthedisclosureofrelevantinformation,accordingtothe"accountingstandardsforenterprises-BasicStandards",thesestandardsareformulated.Secondcontingenciesreferstoapasttransactionorevent,theresultmustbeuncertainmattersdecidedbysome
3、futureeventsoccurornotoccurcan.Thirdconstructioncontracts,incometax,merger,leasing,theoriginalinsurancecontractandthereinsurancecontractformormatters,applicabletootherrelevantaccountingstandards.ThesecondchapterrecognitionandmeasurementFourthandcontingencie
4、srelatedobligationsatthesametimesatisfythefollowingconditionsshallconfirmtheexpectedliabilities:(a)theobligationisapresentobligationoftheenterprise;(two)theperformanceoftheobligationispossibleoutflowofeconomicbenefits;(three)theamountoftheobligationcanbemea
5、suredreliably.Fifthoftheestimateddebtsshallbeinitiallymeasuredaccordingtothebestestimateoftheexpenditurerequiredtofulfilltherelevantobligationsofthe.Thereisacontinuousrangeofexpenditures,andthescopeofthelikelihoodofvariousoutcomeswithinthesame,thebestestima
6、teshallbeinaccordancewiththerangeofintermediatevalues.Inothercases,thebestestimateshallberespectivelywiththefollowingcircumstances:(a)thecontingenciesofindividualprojectsinvolving,inaccordancewiththemostlikelydeterminetheamountof.(two)orinvolvesseveralitems
7、,accordingtoavarietyofpossibleoutcomesandtherelevantprobabilitycalculation.Sixthenterprisestodeterminethebestestimate,weshouldconsidertheissuesofriskassociatedwithoruncertainty,andtimevalueofmoneyandotherfactors.Thetimevalueofmoneyisofgreatsignificance,shou
8、ldbebasedontherelatedfuturecashflowisdeterminedbydiscountingthebestestimate.SeventhTheenterpriseshallrepaytheexpectedliabilitiestopayallorpartoftheexpectedbythethirdpartycompensation,thecompensationamo
