EVENTS AFTER THE REPORTING DATE: CONCEPT, SUBSTANCE, VALUATION, ACCOUNTING, AUDIT
in this work we are talking about events after the reporting date: a definition is given from the positions of the Accounting Regulation (PBU 798) and the International Financial Reporting Standard (IFRS 10). The authors consider similar and distinctive provisions of these standards, give examples of the reporting of events after the reporting date in the financial statements of Russian organizations, and also note certain aspects of the audit of events after the reporting date.