英语翻译89 Where an inflow of economic benefits is probable,an entity shall disclose a brief description of the nature of the contingent assets at the balance sheet date,where practicable ,an estimate of their financial effect ,measured using the

英语翻译89 Where an inflow of economic benefits is probable,an entity shall disclose a brief description of the nature of the contingent assets at the balance sheet date,where practicable ,an estimate of their financial effect ,measured using the
英语翻译
89 Where an inflow of economic benefits is probable,an entity shall disclose a brief description of the nature of the contingent assets at the balance sheet date,where practicable ,an estimate of their financial effect ,measured using the principles set out for provisions in paragraphs 35-52.
90 It is important that disclosures for contingent assets avoid giving misleading indications of the likelihood of income arising.
91 Where any of the information required by paragraphs 86 and 89 is not disclosed because it is not practicable to do so,that fact shall be stated.
92 In extremely rare cases,disclosure of some or all of the information required by paragraphs 84-89 can be expected to prejudice seriously the position of the entity in a dispute with other parties on the subject matter of the provision,contingent liability or contingent asset.In such cases,an entity need not disclose the information ,but shall disclose the general nature of the dispute,together with the fact that,and reason why,the information has not been disclosed.

英语翻译89 Where an inflow of economic benefits is probable,an entity shall disclose a brief description of the nature of the contingent assets at the balance sheet date,where practicable ,an estimate of their financial effect ,measured using the
89.凡流入的经济利益很可能,一个实体应披露的简要说明的性质,或有资产在资产负债表日期,在切实可行的情况下,估计其财务影响,测量所阐述的各项原则的规定,在第35-52段.
90.重要的是,披露或有资产可以避免存在收入提升的可能性这一错误迹象.
91.第86和89段所要求的任何信息没有被公布,因为它并不切实可行,这一事实应加以说明.
92.在极其罕见的情况下,披露的部分或全部所要求的资料第84-89可以预料,造成重大不利影响的立场实体纠纷与其他各方在这一问题上的规定,或有负债和或有资产.在这种情况下,一个实体无需披露这些信息,但应披露的一般性质的争端,以及这样一个事实,即和原因,这些信息尚未披露.