Impactul evenimentelor ulterioare închiderii exercițiului financiar asupra situațiilor financiare
The Impact of Events Subsequent to the Financial Year End on the Financial Statements
Author(s): Elena StănciulescuSubject(s): Business Economy / Management, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: financial statements; financial year; event after the balance sheet date;
Summary/Abstract: Frequently, after the financial year end, occur events that directly impact the financial statements of the ended year. It is important to understand these events and how they adjust the financial statements to reflect the reality of a situation.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 04
- Page Range: 31-37
- Page Count: 7
- Language: English, Romanian