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Thuật ngữ IFRS: Events after the reporting period
Sự kiện phát sinh sau ngày kết thúc kỳ báo cáo
Chuẩn mực liên quan:
TDC
Ngày gửi: 23/09/2019
Lượt xem: 372
Cập nhật: 29/11/2024
Events after the reporting period là gì?
Events after the reporting period (Sự kiện phát sinh sau ngày kết thúc kỳ báo cáo) được định nghĩa là Những sự kiện tích cực hay tiêu cực đã phát sinh trong khoảng thời gian kể từ ngày kết thúc kỳ báo cáo đến ngày phát hành báo cáo tài chính, bao gồm hai loại sự kiện:
(a) Những sự kiện cung cấp bằng chứng về các tình trạng đã tồn tại tại ngày kết thúc kỳ báo cáo (sự kiện sau ngày kết thúc kỳ báo cáo cần điều chỉnh);
(b) Những sự kiện cho biết các tình trạng phát sinh sau ngày kết thúc kỳ báo cáo (sự kiện sau ngày kết thúc kỳ báo cáo không cần điều chỉnh).
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