Events after the balance sheet date

Events after the balance sheet date are business transactions or other events that are assessed by the company's management and accountant in the period between the last day of the reporting year (in most companies this is December 31) and the date when the annual report is signed. In the notes to the financial statements, companies are required to disclose information about significant events after the balance sheet date that are not included in the balance sheet or profit or loss account. Events after the balance sheet date are divided into two groups: favorable…

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https://www.plz.lv/notikumi-pec-bilances-datuma-2024/

and in the magazine "Bilance" No. 4 (2024), pp. 14-17. - ISSN 1407-5709