Subsequent events
AccountingMaterial events occurring after the balance sheet date but before the accounts are signed.
In plain terms
Occasionally the most important note in the entire report, and almost never read.
Every term is defined twice: once the way a filing would put it, and once the way somebody would explain it to you across a table. The second one is usually the one that sticks.
Showing 1 term
Material events occurring after the balance sheet date but before the accounts are signed.
Occasionally the most important note in the entire report, and almost never read.