fets posteriors al tancament de l’exercici

Terminologia comptable de les NIIF

• ca
  fets posteriors al tancament de l’exercici
• es
  hechos posteriores a la fecha del balance
• fr
  événements postérieurs à la date de clôture
• en
  events after the reporting period
• norma IAS10
• Events after the reporting period are those events, favourable and unfavourable, that occur between the end of the reporting period and the date when the financial statements are authorised for issue. Two types of events can be identified:
  • (a) those that provide evidence of conditions that existed at the end of the reporting period (adjusting events after the reporting period); and
  • (b) those that are indicative of conditions that arose after the reporting period (non-adjusting events after the reporting period).