调整事项和非调整事项的定义_2021年ACCA考试FR知识点
人生就像爬坡，要一步一步来，知识点也需要一个一个的记，小编给大家整理了一些ACCA考试FR科目知识点，大家快抓紧拿好小本本记下来！
【内容导航】
Definition of Adjusting events and Non-adjusting events 调整事项和非调整事项的定义
【知识点】
Definition of Adjusting events and Non-adjusting events 调整事项和非调整事项的定义
Definition of Adjusting events and Non-adjusting events 调整事项和非调整事项的定义
Adjusting events
Those that provide information as evidence of conditions that existed at the end of the reporting period.
An entity shall adjust the amounts recognised in its financial statements to reflect adjusting events after the reporting period.
Non-adjusting events
Those that do not reflect conditions that existed at the end of the reporting period
An entity shall not adjust the amounts recognised in its financial statements to reflect non-adjusting events after the reporting period
But note that, while they may be non-adjusting, some events after the reporting period will require disclosure
Disclose material non-adjusting events:
nature of the event
an estimate of its financial effect
只有自己强大，才不会被别人践踏。以上就是东奥小编为大家准备的ACCA考试相关知识点了，希望对大家能够有所帮助。
注：以上内容来自Crystal老师基础班第40讲
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
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