Subsequent Event是ACCA考试的一个知识点，是帮助学员掌握财会知识点的基础。今天给大家分享，ACCA知识点总结：Subsequent Event需掌握的内容是什么？
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.
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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
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ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以在线咨询老师或者添加老师微信（rongyuejiaoyu）。
