Discussions Audit Review
5.1.1 Define Subsequent Event
A subsequent event is an event that occurs after a reporting period, but before the financial statements for that period have been issued or are available to be issued.
Define After Balance Sheet Event
Events after the balance sheet date are significant financial events that occur after the date of the balance sheet, but prior to the date that the financial statements are issued.
5.1.2 Differentiate between subsequent event and after balance sheet event
5.1.3 Examples of subsequent event and after balance sheet event
5.1.4 Situations of subsequent event and after balance sheet event
A subsequent event is an event that occurs after a reporting period, but before the financial statements for that period have been issued or are available to be issued.
Define After Balance Sheet Event
Events after the balance sheet date are significant financial events that occur after the date of the balance sheet, but prior to the date that the financial statements are issued.
5.1.2 Differentiate between subsequent event and after balance sheet event
5.1.3 Examples of subsequent event and after balance sheet event
5.1.4 Situations of subsequent event and after balance sheet event
5.1.5 Effects of subsequent event
5.1.6 Suitable Procedures
5.2.1
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5.2.3
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5.2.4
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