Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Subsequent events: the nature, assessment, impact on form and content of the auditor's report
Available online: 21 March 2012 Subject Heading: FOREIN EXPIRIENS JEL Classification:
In the article on the basis of a logical-linguistic approach the essence of the term «events after reporting date» is investigated, a time number of key dates for an assessment of such events is constructed, examples of the subsequent events are systematized and the algorithm of definition of influence of events after reporting date on form and content of an audit report is offered. Keywords: events after the balance sheet date, financial reporting, auditing, conclusion |
ISSN 2311-9381 (Online)
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