The Impact of Events Subsequent to the Financial Year End on the Financial Statements

Elena Stănciulescu
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Elena Stănciulescu: Bucharest

CECCAR Business Review, 2020, vol. 1, issue 4, 31-37

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.

Keywords: financial statements; financial year; event after the balance sheet date (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:1:y:2020:i:4:p:31-37

DOI: 10.37945/cbr.2020.04.04

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