events after the balance sheet date

events after the balance sheet date
 события после отчетной даты; события, произошедшие между отчетной датой (датой баланса) и датой принятия решения о публикации финансовой отчетности; выделяются два типа таких событий:
 1) предоставляющие дополнительное подтверждение условиям, которые имелись на отчетную дату
 2) отражающие условия, возникающие после отчетной даты.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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