Subsequent Event在ACCA課程中該怎么去理解？

Subsequent Event是ACCA課程中的一個知識點，學(xué)員要想掌握其內(nèi)容，掌握其含義及內(nèi)容是很關(guān)鍵的。Subsequent Event在ACCA課程中該怎么去解？下文是對Subsequent Event的詳細(xì)介紹！戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”

定義: Events after the reporting period: events, both favourable and unfavourable, that occurs between the end of the reporting period and the date when the financial statements are authorised for issue.

區(qū)分調(diào)整非調(diào)整，主要看時間節(jié)點：事件發(fā)生在報告期后及財報正式公布前；是否對報告期內(nèi)數(shù)值有影響？

1、Adjusting events 調(diào)整項目

Events which provide evidence of conditions which existed at the end of the reporting period.

Resolution of a court case 未決訴訟

Bankruptcy of a major customer 主要客戶破產(chǎn)

Evidence of NRV of inventories 庫存的 NRV 測試

Discovery of fraud or errors that show the financial statements were incorrect 財報錯誤：舞弊和錯誤

Change the amounts in the financial statements 上述情況都會影響財報的正確性

2、Non-adjusting events 非調(diào)整事項

Events that relate to conditions which arose after the end of the reporting period Destruction of major asset, e.g. by flood or fire 自然災(zāi)害

Major share transactions 大宗股權(quán)交易

Announcement of a plan to close part of a business 關(guān)閉公司或部門，包括裁員

Disclose non-adjusting event in a note to the financial statements 在財報的 notes 中披露即可

要想充分掌握Subsequent Event的內(nèi)容，學(xué)員可以從以上兩點內(nèi)容去掌握。ACCA知識點的內(nèi)容學(xué)員需要通過網(wǎng)課去學(xué)習(xí)，掌握課程的重難點，才能夠更好的通過考試。