Subsequent Event是ACCA考試的一個知識點(diǎn)，是幫助學(xué)員掌握財(cái)會知識點(diǎn)的基礎(chǔ)。今天給大家分享，ACCA知識點(diǎn)總結(jié)：Subsequent Event需掌握的內(nèi)容是什么？

定義: Events after the reporting period: events, both favourable and unfavourable, that occurs between the end of the reporting period and the date when the financial statements are authorised for issue.

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區(qū)分調(diào)整非調(diào)整，主要看時間節(jié)點(diǎn)：事件發(fā)生在報(bào)告期后及財(cái)報(bào)正式公布前；是否對報(bào)告期內(nèi)數(shù)值有影響？

1、Adjusting events 調(diào)整項(xiàng)目

Events which provide evidence of conditions which existed at the end of the reporting period.

Resolution of a court case 未決訴訟

Bankruptcy of a major customer 主要客戶破產(chǎn)

Evidence of NRV of inventories 庫存的 NRV 測試

Discovery of fraud or errors that show the financial statements were incorrect 財(cái)報(bào)錯誤：舞弊和錯誤

Change the amounts in the financial statements 上述情況都會影響財(cái)報(bào)的正確性

2、Non-adjusting events 非調(diào)整事項(xiàng)

Events that relate to conditions which arose after the end of the reporting period

Destruction of major asset, e.g. by flood or fire 自然災(zāi)害

Major share transactions 大宗股權(quán)交易

Announcement of a plan to close part of a business 關(guān)閉公司或部門，包括裁員

Disclose non-adjusting event in a note to the financial statements 在財(cái)報(bào)的 notes 中披露即可

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