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The Impact of Events Subsequent to the Financial Year End on the Financial Statements

Author

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  • Elena STĂNCIULESCU

    (Bucharest)

Abstract

Frequently, after the financial year end, occur events that directly impact the financial statements of the ended year. It is important to understand these events and how they adjust the financial statements to reflect the reality of a situation.

Suggested Citation

  • Elena STĂNCIULESCU, 2020. "The Impact of Events Subsequent to the Financial Year End on the Financial Statements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(4), pages 31-37, April.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:4:p:31-37
    DOI: 10.37945/cbr.2020.04.04
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    More about this item

    Keywords

    financial statements; financial year; event after the balance sheet date;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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