contingent asset market contingent资产市场
The third part firstly illustrates recognition of contingencies including recognition condition and accounting of some contingencies, such as pending legal proceedings, pending arbitration, product quality assurance, bill discount, secured debt, environmental pollution regulation and so on. secondly it illustrates measurement of contingencies ,including measurement principle and selection of measurement attributes ;lastly it illustrates disclosure of contingencies including disclosure of contingent asset and contingent liability etc。
第三章介绍了或有事项的确认条件和未决诉讼、未决仲裁、产品质量保证、票据贴现、债务担保和环境污染整治等几种具体或有事项的会计处理;阐述了或有事项的计量,包括或有事项的计量原则和计量属性的选择等问题;或有事项的披露,包括或有资产或有负债及预计负债等。
参考来源 - 我国或有事项会计研究·2,447,543篇论文数据，部分数据来源于NoteExpress
There are some shortcomings of contingency in accounting standard for enterprises, such as recognition of contingent asset, disclosure of contingent liability.
或有事项会计准则仍有一些不足之处，诸如与或有事项相关的资产的确认，或有负债的披露等等。
Since IAS 37 is published, companies obeying by international standards can solve the difficulty of how to recognize and measure provision, contingent liability and contingent asset.
自国际会计准则第37号发布后，遵守国际标准的公司可以很好地解决如何识别和计量负债和资产相关的问题。
However, if a contingent asset will probably give rise to an inflow of economic benefits to the enterprise, the enterprise shall disclose the cause, the expected financial effect, etc.
但或有资产很可能会给企业带来经济利益的，应当披露其形成的原因、预计产生的财务影响等。
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