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【正文】 us payments, if the enterprise had a present legal or constructive obligation at the reporting date to make such payments 16 Nonadjusting events ? Those that are indicative of conditions that arose after the reporting fate ? Have no effect on items in the financial statements, but should be disclosed by notes if material 17 Continued ? Example – A major business bination after the reporting date – A sale of an investment (., a subsidiary) after the reporting date – The destruction by a disaster (fire or flood ) after the reporting date – Abnormally large changes after the reporting date in asset prices or foreign exchange rates 18 Continued ? Example – Announcing a plan to discontinue an operation, disposing of assets or settling liabilities or entering into binding agreements to sell such assets or settle such liabilities – Major purchases and disposals of assets, or expropriation of major assets by government – Dividends declared after the reporting date – Announcing, or mencing the implementation of, a major restructuring 19 Continued ? Example – Major ordinary share transactions and potential ordinary share transactions – Changes in tax rates or tax laws enacted or announced that have a significant effect on current and deferred tax assets and liabilities – Entering into significant mitments or contingent liabilities – Commencing major litigation arising solely out of events that occurred after the reporting date 20 Disclosure requirements ? Material nonadjusting events – The nature of the event – An estimate of financial effect – A statement that the estimate can no
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