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IAS 10 （Revised）Events after the Balance Sheet Datefficeffice" />

国际会计准则第十条 （已修订）资产负债表日后事项
　　IAS 37 Provisions, Contingent Liabilities and Contingent Assets

国际会计准则第37条 准备、或有负债或或有资产

　　一、IAS10 （Revised）Events after the Balance Sheet Date

国际会计准则第十条 （已修订）资产负债表日后事项

　　（1）The financial statements are significant indicators of a company's success or failure. It is important, therefore, that they include all the information necessary for an understanding of the company's position.

财务报表包含了一个公司运营状态的所有的必要信息，是一个公司经营成功或失败的重要指标（晴雨表）。

　　（2）IAS10 （Revised）Events after the Balance Sheet Date requires the provision of additional information in order to facilitate such an understanding. IAS 10 deal with events after the balance sheet date which may affect the position at the balance sheet date.
        资产负债表日后事项要求包括能让使用者充分理解该报表的其它准备信息。国际会计准则第十项涉及可能影响当前资产负债表数据的相关规定。
　　（3）Objective of IAS 10

国际会计准则第十项适用对象
　　The objective of this Standard is to prescribe:

本标准适用对象如下：
　　A. When an enterprise should adjust its financial statements for events after the balance sheet date; and

因资产负债表日后事项的发生，企业须对财务报表内容作出相应调整；
　　B. The disclosures that an enterprise should give about the date when the financial statements were authorized for issue and about events after the balance sheet date;

企业提供的财务报表披露的时间是资产负债表日后获准向外界披露的时间。
　　C. The Standard also requires that an enterprise should not prepare its financial statements on a going concern basis if events after the balance sheet date indicate that the going concern assumption is not appropriate.
      标准还要求企业编制财务报表是基于一个持续经营企业的假设之上的，如果资产负债表日后事项显示该假设是不恰当的，则该报表不再适用。
　　（4）Scope of the IAS 10
　　This Standard should be applied in the accounting for, and disclosure of, events after the balance sheet date.
本规则适用于资产负债表日后发生事项的会计处理和披露。
　　

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（5）Definitionfficeffice" />

定义
　　Events after the balance sheet date are those events, both favorable and unfavorable, that occur between the balance sheet date and the date when the financial statements are authorized for issue. Two types of events can be identified:

资产负债表日后发生的事项指任何发生在资产负债报表日和财务报表批准公布日之间的有利或不利事项，可以分为以下两类事项：
　　（a）Those that provide evidence of conditions that existed at the balance sheet date （adjusting events after the balance sheet date）; and

为资产负债表日存在的状况提供证据的事项（资产负债表日后可调整事项）；
　　（b）Those that are indicative of conditions that arose after the balance sheet date （non-adjusting events after the balance sheet date）.
        能够说明资产负债表日以后发生的状况的事项（资产负债表日后不调整事项）
　　（6）Events after the balance sheet date include all events up to the date when the financial statements are authorized for issue, even if those events occur after the publication of a profit announcement or of other selected financial information.
资产负债表日后事项指所有发生在财务报表获准公布之日前的事件，也包括发生在盈利消息或其它所选财务信息的公布之后的事件。

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（7）Recognition and Measurementfficeffice" />

确认和计量
　　Adjusting Events After the Balance Sheet Date

调整资产负债表日后事件
　　A. An enterprise should adjust the amounts recognized in its financial statements to reflect adjusting events after the balance sheet date.

企业应调整财务报表中已确定的数字来反映资产负债表日后事件的发生。
　　B. The following are examples of adjusting events after the balance sheet date that require an enterprise to adjust the amounts recognized in its financial statements, or to recognize items that were not previously recognized:

如下几个是要求企业在资产负债表日后做出调整的例子，包括调整企业对财务报表已确认的数额，或者对先前未予确认的事项进行确认。
　　（a）the resolution after the balance sheet date of a court case which, because it confirms that an enterprise already had a present obligation at the balance sheet date, requires the enterprise to adjust a provision already recognized, or to recognize a provision instead of merely disclosing a contingent liability;

资产负债表是企业履行了编制资产负债表的义务的见证，资产负债表日后事项的解决方案则要求企业对已确认的准备事项做出调整，或者不仅需要对或有负债进行披露而是需要对准备事项进行确认。
　　（b）The receipt of information after the balance sheet date indicating that an asset was impaired at the balance sheet date, or that the amount of a previously recognized impairment loss for that asset needs to be adjusted. For example:

资产负债表日后信息显示在资产负债表日某项资产有减损，或者先前 确定的某项资产的 减损数额需要调整。比如：
　　（i）the bankruptcy of a customer which occurs after the balance sheet date usually confirms that a loss already existed at the balance sheet date on a trade receivable account and that the enterprise needs to adjust the carrying amount of the trade receivable account; and

在资产负债表日后由于某客户的破产需要对应收帐户的帐面金额作出调整，尽管该损失通常在资产负债表的应收帐户上已有所反映；
　　（ii）The sale of inventories after the balance sheet date may give evidence about their net realisable value at the balance sheet date;

资产负债表日后的商品的销售会引起资产负债表上可变现净值的变化；

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3B.企业披露的时间应该是获准发布财务报表的时间，内容应该是资产负债表以后的事项。

5a）（在资产负债表日期后已经/未调整）

Examples of conditions where adjustments should be made after balance sheet date:

A.资产负债表日期后法律案件的结果，因为它确立了企业在资产负债表编立日期已经具备了（赔偿）义务，要求企业对已确认的储备金作调整或确认储备金而不可以仅作为潜在债务处理。