企业应调整财务报表已确认数额来反映资产负债表日后非调整事项。
A. An enterprise should not adjust the amounts recognized in its financial statements to reflect non-adjusting events after the balance sheet date.
资产负债表日后非调整事项，是指表明资产负债表日后发生的情况的事项。
The term "non-adjusting event after the balance sheet date" refers to an event that is indicative of a condition that arose after the balance sheet date.
资产负债表日后事项包括资产负债表日后调整事项和资产负债表日后非调整事项。
The events after the balance sheet date include the adjusting events and non-adjusting events occurring after the balance sheet date.
或有和承诺事项、资产负债表日后非调整事项、关联方关系及其交易等需要说明的事项。
The contingencies and commitments, non-adjustment events occurring after the balance sheet date, relationship of connected parties and their transactions, and other items that require explanation.
每项重要的资产负债表日后非调整事项的性质、内容，及其对财务状况和经营成果的影响。
The nature and content of each important non-adjusting event after the balance sheet date, as well as its effect on the financial status and operating outcomes.
每项重要的资产负债表日后非调整事项的性质、内容，及其对财务状况和经营成果的影响。
The nature and content of each important non-adjusting event after the balance sheet date, as well as its effect on the financial status and operating outcomes.
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