Home  Journals  Economic Analysis: Theory and Practice  7(214) - 2011 February

Subsequent events: essence, estimation, influence on auditor’s report form and content

Available online: 16 February 2011

Subject Heading: Foreign experience

JEL Classification: 

Article on the basis of logical-linguistic approach is the essence of the term events after the balance sheet date, built time series key dates for the evaluation of such events, examples of subsequent developments and systematized the algorithm determine the impact of events subsequent to the balance sheet date on the form and content of the audit opinion.

Keywords: events after the balance sheet date, financial reporting, auditing, conclusion

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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