Difference between revisions of "Post balance sheet event"

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''Accounting.''   
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''Financial reporting.''   
  
 
A significant event which occurs between a company's balance sheet date and the date on which the company's financial statements are approved by the directors.  
 
A significant event which occurs between a company's balance sheet date and the date on which the company's financial statements are approved by the directors.  
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== See also ==
 
== See also ==
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* [[Adjusting event]]
 
* [[Balance sheet]]
 
* [[Balance sheet]]
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* [[Balance sheet date]]
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* [[Financial reporting]]
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* [[Non-adjusting event]]
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[[Category:Accounting,_tax_and_regulation]]
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[[Category:The_business_context]]

Latest revision as of 18:29, 1 June 2021

Financial reporting.

A significant event which occurs between a company's balance sheet date and the date on which the company's financial statements are approved by the directors.

Such events are classified for accounting purposes as being either adjusting events or non-adjusting events.


See also