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1 non-adjusting events
учет некорректирующие события (события, возникшие после отчетной даты, свидетельствующие о возникновении новых хозяйственных условий; раскрываются в пояснениях к финансовой отчетности; напр., принятие решения о новой эмиссии)Ant:See: -
2 adjusting events
корректирующие события; события произошедшие после отчетной даты, которые предоставляют дополнительную информацию, подтверждающую существование определенных условий на отчетную дату; такие события должны быть отражены в финансовой отчетности; ср. non-adjusting events - не корректирующие события, к которым относятся события после отчетной даты, затрагивающие условия, которые не существовали на отчетную дату, такие события не отражаются в финансовой отчетности.English-Russian dictionary of accounting and financial terms > adjusting events
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3 events after the reporting date
учет события после отчетной даты (факты хозяйственной деятельности, которые имели место в период между отчетной датой и датой подписания бухгалтерской отчетности за отчетный период и которые оказали или могут оказать влияние на финансовое состояние, движение денежных средств или результаты деятельности организации)Syn:See:Англо-русский экономический словарь > events after the reporting date
См. также в других словарях:
non-adjusting events — Any events, either favourable or unfavourable, that occur between the balance sheet date and the date on which the financial statements of an organization are approved by the board of directors, but which concern conditions that did not exist at… … Accounting dictionary
non-adjusting events — Any events occurring between the balance sheet date and the date on which the financial statements of an organization are approved that relate to conditions that did not exist at the balance sheet date. If they are sufficiently material for their … Big dictionary of business and management
adjusting events — Events that occur between a balance sheet date and the date on which financial statements are approved, providing additional evidence of conditions existing at the balance sheet date. For example, a valuation of a property held at the balance… … Big dictionary of business and management
adjusting events — post balance sheet events Events that occur between a balance sheet date and the date on which financial statements are approved, providing additional evidence of conditions existing at the balance sheet date. For example, a valuation of a… … Accounting dictionary
post-balance-sheet events — See: adjusting events, non adjusting events … Accounting dictionary
post-balance-sheet events — See adjusting events; non adjusting events … Big dictionary of business and management
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