Accounting reference date: Difference between revisions

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imported>Doug Williamson
(Expand to explain balance sheet date.)
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== See also ==
== See also ==
* [[Accounting]]
* [[Adjusting event]]
* [[Adjusting event]]
* [[Balance sheet]]
* [[Balance sheet]]

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.


See also