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美國CPA《財務會計與報告》知識點：Subsequent Events
正保會計網(wǎng)校特別為美國cpa學員整理了美國cpa考試《財務會計與報告》的內(nèi)容，以備迎接美國CPA考試，祝您在網(wǎng)校學習愉快！
Subsequent Events
A subsequent event is an event or transaction that occurs after the balance sheet date but before the financial statements are issued or are available to be issued.
Recognized subsequent events provide additional information about conditions that existed at the balance sheet date.They need record JE & disclose.
Nonrecognized subsequent events provide information about conditions that occurred after the balance sheet date and did NOT exist at the balance sheet date. They only need disclose.
When an entity reissues its F/S，the events occurred between original issue date and reissue date should NOT be recognized.
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