Accounting reference date: Difference between revisions
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''Financial reporting.'' | |||
(ARD). | (ARD). | ||
The date to which a reporting entity's financial accounts are made up. | The date to which a reporting entity's financial accounts are made up. | ||
Also known as the balance sheet date, because this is the date in respect of which the entity's assets and liabilities are reported. | |||
== See also == | == See also == | ||
* [[Accounting]] | |||
* [[Adjusting event]] | |||
* [[Balance sheet]] | |||
* [[Event after the balance sheet date]] | |||
* [[Non-adjusting event]] | |||
* [[Period of account]] | * [[Period of account]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 23:47, 6 July 2022
Financial reporting.
(ARD).
The date to which a reporting entity's financial accounts are made up.
Also known as the balance sheet date, because this is the date in respect of which the entity's assets and liabilities are reported.
