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Events after balnce sheet date are those events which occurs after year end but they need to be adjusted in the financial statements of that closing period.
There are two treatments for such events
Events after balnce sheet date are those events which occurs after year end but they need to be adjusted in the financial statements of that closing period.
There are two treatments for such events
Adjusting Events: Those events providing evidence of conditions existing at the end of the reporting period
Non-Adjusting Events: Events that arise after the reporting date, they are being disclosed if material
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