外文文献中英文翻译或有负债会计核算及信息披露.doc

毕设附件：外文文献 原文及译文 文献出处：Gleason C A, Mills L F. The research of contingent liability accounting and information disclosure [J]. The Accounting Review, 2015, 2(2): 317-332. 原文 The research of contingent liability accounting and information disclosure Gleason C A Abstract In recent years, the information about the financial position and operating results of listed companies has been widely attention, or have matters as the underlying factors affecting the development of listed companies is more and more cause the attention of people, the effect of the potential should be displayed, through financial statements is outside investors to obtain reliable and fair accounting information, accounting information fair express not only show the accounting treatment of the fair, and it requires the accounting information disclosure is sufficient. A contingent liability has a great deal of uncertainty, full disclosure of contingent liabilities is helpful for investors to ascertain the truth, to form the correct investment decisions. Keywords: contingent liabilities; information disclosure; perfect standards 1 The foundation of produce contingent liabilities Enterprises in the process of its production and operation, will be affected by many uncertain factors, so as to produce different or. The author thinks those is contingent liabilities or contingencies, the basis of no or have matters; there can be no contingent liabilities. This is because and contingent liabilities or contingencies are two related concepts. 1.1 Contingencies “Contingencies is past transactions or events of a situation, the result must be by uncertain future events happen confirm or not. According to the international accounting standards (IAS10) is defined as: refers to such a situation or contingencies or situation, the end result is the gains or losses, only in one or several items of uncertain future events occur or occur to confirm. The basic are the same. Common or have matters: guara