怎么去学习ACCA考试vents after the reporting perio的内容？

ACCA考试中的考点内容还是需要学员重点掌握的，很多学员说，不是很能把握考点的相关内容，今天融跃小编给大家总结了相关考点的内容，怎么去学习ACCA考试vents after the reporting perio的内容？

ACCA考试vents after the reporting perio是考试的考点，在备考的时候，学员要去理解并掌握其内容。ACCA考试对学员来说很关键，下面是帮大家总结的知识点的内容：

vents occurrinq betvwn the end of the reporting period and the date on which the financial astatements are authorized for issue.

a)adjusting events

provide father evidence of conditions that existed at the end of the reporting period should be adjusted.

slae of inventory after the reporting period for less than its carrying value at the year end

insolvency of a customer with a balance owing at the year end

amount received or paid in respect of legal or insurance

claims which were in negotiation ate the year end

discovery of error or fraud which shows that the financial statements were incorrect

evidence of a permanent diminution in property value prior to the year end

evidence of a permanent diminution on the value of a long-term investment prior to the year end

b)non-adjusting events

should not be adjusted if not affecting the situation at the reporting date

but should be disclosed in the financial statements(if the amount is material)

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