Post Balance Sheet Event Definition
Below please find a definition of “Post Balance Sheet Event”
Post Balance Sheet Event: The event that occurs after the date of the balance sheet but before the date when the balance sheet is actually released is termed as post balance sheet event. For example a balance sheet might be dated December 31 but might be released on January 26 due to some time needed for adjusting entries. An event that occurs after December 31 but before January 27 is known as the post balance sheet event.
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