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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

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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