accaf8知识要点汇总(下)图文.pdf

Part 12. Subsequent Event Part 12. Subsequent Event 期后事项 期后事项 : Events after the reporting period: events, both favourable and unfavourable, that occurs between the end : Events after the reporting period: events, both favourable and unfavourable, that occurs between the end 定义 定义 of the reporting period and the date when the financial statements are authorised for issue. of the reporting period and the date when the financial statements are authorised for issue. 区分调整非调整，主要看时间节点：事件发生在报告期后及财报正式公布前；是否对报告期内数值有影响？ 区分调整非调整，主要看时间节点：事件发生在报告期后及财报正式公布前；是否对报告期内数值有影响？ Adj stingevents Non‐adj stingevents Adj stingevents Non‐adj stingevents 调整项目 非调整事项 调整项目 非调整事项 Events which provide evidence of Events that relate to conditions which Events which provide evidence of Events that relate to conditions which ★背诵- 定义 ★背诵-定义 ★背诵- 定义 ★背诵-定义 conditionswhichexisted at the end ofthe reporting aroseaftertheendofthereportingperiod conditionswhichexisted at the end ofthe reporting aroseaftertheendoft