Accounting information directly affects the decision-making of information users. If accounting information lacks completeness or accuracy, it may lead to wrong decisions and lead to credit risk. Traditional accounting information disclosure follows the principle of prudence, emphasizing the disclosure of monetized information, and even restricting the disclosed information to fait accompli. For contingent liabilities, they will be reflected in the financial statements or their notes for different situations, but for contingent liabilities Assets, that is, potential assets formed by past transactions or events and whose existence must be confirmed by the occurrence or non-occurrence of future uncertain events that are not completely controlled by the enterprise, should generally not be disclosed in the notes to the accounting statements
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