Adjusting events-调整事项 Those that provide information as evidence of conditions that existed at the end of the reporting period. An entity shall adjust the amounts recognised in its financial statements to reflect adjusting events after the reporting period. 不去追逐,永远不会拥有。不往前走,永远...
An adjusting event after the reporting date is event that occurs between the reporting date and the date on which the financial statements are authorised for issue that provides further evidence of conditions that existed at the reporting date. The event must occur after the reporting period but ...
An entity shall not adjust the amounts recognised in its financial statements to reflect non-adjusting events after the reporting period. But note that, while they may be non-adjusting, some events after the reporting period will require disclosure. 没有十全十美的东西,没有十全十美的人,关键是...
Which of the following subsequent events is normally a 'non-adjusting event' in the financial statements of a limited company, according to IAS 10 Events after the reporting period?A. The receipt of a letter from HM Revenue & Customs about a tax enquiry into the previous period, informing th...
1 A revaluation surplus arises when a non-current asset is sold at a profit. 2 The authorised share capital of a company is the maximum nominal value of shares and loan notes the company may issue. 3 IAS 10 Events after the reporting period requires all non-adjusting events to be disclose...
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return of goods that were sold and had revenue recognized during accounting period
先来解释什么是adjusting events.Adjusting events的定义是An event afterthe reporting period that provides further evidence of conditions that existedat the end of the reporting period,including an event that indicates that thegoing concern assumption in relation to the whole or part of the enterprise ...
At the end of an accounting period, businesses are required to prepare financial statements to accurately depict their financial position. However, due to the nature of accrual accounting, in which transactions are recorded when they occur, some financial events may not be captured in the general ...
An adjusting journal entry occurs at the end of a reporting period to record any unrecognized income or expenses for the period.