accounting event
2.Article 14 For the occurrence of an accounting event, accounting documents sufficient to prove such occurrence shall be obtained or given.
3.For an accounting event for which the source document cannot be obtained, the responsible person of the business may order the personnel handling and in charge of the matter to severally or jointly prove such event.
4.Article 39 If an accounting document which should be and could be obtained for an accounting event is damaged, missing, or lost/destroyed due to the fault or willful act of the personnel handling or in charge of the matter, thus causing damage to the business, such personnel shall be responsible for compensation.
8.Accounting information system will develop from the two aspects: the integrated accounting information system in the enterprise, which is oriented to the daily and based on the event-driven; intelligent accounting decision support system, which is oriented to the analysis and disposal.
9.Article 35 Vouchers and accounting books shall be signed or sealed by the responsible person representing the business, its manager, in-charge accountant, and the accountant handling the event.
10.l in April 13, 1962. After this event, APB were required continually to research some basic Accounting Concepts by AICPA council instead of ARD.
