event after the balance Sheet date
- event after the balance Sheet date
- A *material *event that can potentially affect *financial statements despite its occurrence after a *balance sheet date. An event of this type may lead to *disclosure in the notes that accompany financial statements, or to adjustments to financial statements. See also *contingent assets and *contingent liabilities.
Auditor's dictionary.
2014.
Look at other dictionaries:
post balance sheet event — An alternative term for an *event after the balance sheet date … Auditor's dictionary
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