Events After the Reporting Period. Events after the Balance Sheet date are those events, both favourable and unfavourable, that occur between the end of the reporting period and the date when the Statement of Accounts is authorised for issue. Two types of events can be identified:
Appears in 4 contracts
Samples: Accounting Policies Agreement, Accounting Policies Agreement, Accounting Policies Agreement
Events After the Reporting Period. Events after the Balance Sheet date are those events, both favourable and unfavourable, that occur between the end of the reporting period and the date when the Statement of Accounts is authorised for issue. Two types those that provide evidence of events can be identified:conditions that existed at the end of the reporting period - the Statement of Accounts is adjusted to reflect such events.
Appears in 1 contract
Samples: Accounting Policies Agreement
