| 单词 | adjusting events |
| 释义 | adjusting events adjusting events Events that occur between a balance-sheet date and the date on which financial statements are approved, providing additional evidence of conditions existing at the balance-sheet date. For example, a valuation of an asset held at the balance-sheet date that provides evidence of a permanent diminution in value would need to be adjusted in the financial statements. Such events include those that, because of statutory or conventional requirements, are reflected in financial statements. Current practice is set out in Section 32 of the Financial Reporting Standard Applicable in the UK and Republic of Ireland. Comparenon-adjusting events. |
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