| 单词 | non-adjusting events |
| 释义 | non-adjusting events non-adjusting events Any events occurring between the balance-sheet date and the date on which the financial statements of an organization are approved that relate to conditions that did not exist at the balance-sheet date. If they are sufficiently material for their non-disclosure to affect a user’s understanding of the financial statements, non-adjusting events should be disclosed in the notes to the accounts. If a non-adjusting event suggests that the going-concern concept is no longer applicable to the whole, or a material part, of the company, changes in the amounts to be included in the financial statements should be made. For example, if serious industrial action has occurred, which if it continues could threaten the continued existence of the business, an appropriate provision should be made in the accounts. Compareadjusting events. |
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