The Impact of Events Subsequent to the Financial Year End on the Financial Statements

The Impact of Events Subsequent to the Financial Year End on the Financial Statements

Number 4, April 2020  »  Financial accounting and reporting

Elena Stănciulescu, PhD
Bucharest

Abstract: Frequently, after the financial year end, occur events that directly impact the financial statements of the ended year. It is important to understand these events and how they adjust the financial statements to reflect the reality of a situation.
Classification JEL: M41 | Pages: 31-37

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