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Topical Terminology > Subsequent Event



2 Definitions

Subsequent Event

For Subsequent Event we have terms and definitions in 2 topics. The topics are Accounting and Accounting Terms.



Subsequent Event (Accounting)

Material event that occurs after the end of the accounting period and before the publication of an entity's FINANCIAL STATEMENTS. Such events are disclosed in the notes to the financial statements. (See MATERIALITY.)


Subsequent Event (Accounting Terms)

Material event that occurs after the end of the accounting period and before the publication of an entity's FINANCIAL STATEMENTS. Such events are disclosed in the notes to the financial statements. (See MATERIALITY.)




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