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CHAPTER 3 - Notes To Financial Statement PDF

32 Pages·2022·English
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by ['Shane Aberie Villaroza Amida']| 2022| 32 pages| English

About CHAPTER 3 - Notes To Financial Statement

The financial statements should be disclosed as follows: 1. Date of authorization for issue - The date when the financial statements were authorized for issue by management should be disclosed. This is usually the date of approval by the Board of Directors. 2. Adjusting events - Any adjusting events occurring after the reporting period but before the date of authorization for issue should be recorded in the financial statements for 20x5. 3. Material non-adjusting events - Any material non-adjusting events occurring after the reporting period but before the date of authorization for issue should be disclosed in the notes to the 20x5 financial statements but not be recorded in the financial statements.

Detailed Information

Author:['Shane Aberie Villaroza Amida']
Publication Year:2022
Pages:32
Language:English
Format:PDF
Price:FREE
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