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".
Топсахалова Ф.М..
2012.
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