Subsequent Event在ACCA课程中该怎么去理解？

Subsequent Event是ACCA课程中的一个知识点，学员要想掌握其内容，掌握其含义及内容是很关键的。Subsequent Event在ACCA课程中该怎么去解？下文是对Subsequent Event的详细介绍！

定义: Events after the reporting period: events, both favourable and unfavourable, that occurs between the end of the reporting period and the date when the financial statements are authorised for issue.

区分调整非调整，主要看时间节点：事件发生在报告期后及财报正式公布前；是否对报告期内数值有影响？

1、Adjusting events 调整项目

Events which provide evidence of conditions which existed at the end of the reporting period.

Resolution of a court case 未决诉讼

Bankruptcy of a major customer 主要客户破产

Evidence of NRV of inventories 库存的 NRV 测试

Discovery of fraud or errors that show the financial statements were incorrect 财报错误：舞弊和错误

Change the amounts in the financial statements 上述情况都会影响财报的正确性

2、Non-adjusting events 非调整事项

Events that relate to conditions which arose after the end of the reporting period Destruction of major asset, e.g. by flood or fire 自然灾害

Major share transactions 大宗股权交易

Announcement of a plan to close part of a business 关闭公司或部门，包括裁员

Disclose non-adjusting event in a note to the financial statements 在财报的 notes 中披露即可

要想充分掌握Subsequent Event的内容，学员可以从以上两点内容去掌握。ACCA知识点的内容学员需要通过网课去学习，掌握课程的重难点，才能够更好的通过考试。