Events after the reporting period
ID:CVEAR
Video Overview
This tutorial aims to shed some more light on accounting principles pertaining to events after the reporting period. Often information only becomes available after the financial year end date, but before the date the financial statements are authorised for issue. These are called events after the reporting period. These events can either be adjusting events or non-adjusting events. Adjusting events are events that provide new evidence of old conditions that existed at the end of the reporting period. Non- adjusting events are events that give rise to new conditions that did not exist at the end of the reporting period.
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