أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
A subsequent event is an event or transaction occurring after the balance sheet date, but before the financial statements is either issued or available to be issued
A subsequent event is an event that occurs after a reporting period but(note that it before issuing the financial statement for this period
-Also it is an event provides additional information about conditions in existance as of the balance sheet date, including estimates used to prepare the financial statement for that period
