Subsequent Event
3. An event after the reporting date is a fact of business activity that has had or may have an impact on the financial position, cash flow or results of operations of the organization and that occurred during the period between the reporting date and the date of signing the annual financial statements.
An event after the reporting date also includes the announcement of annual dividends based on the results of the joint-stock company's activities for the reporting year.
Source: Order of the Ministry of Finance of the Russian Federation dated 25.11.1998 No. 56n (as amended on 20.12.2007) "On Approval of the Instruction on Accounting for Events After the Reporting Date" (Accounting Standard No. 7/98) (Registered by the Ministry of Justice of the Russian Federation on 31.12.1998 No. 1674)
Понятие «событие после отчетной даты» среднего рода.
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | события после отчетной даты | события после отчетной даты |
| Д | событию после отчетной даты | событию после отчетной даты |
| В | событие после отчетной даты | событие после отчетной даты |
| Т | событием после отчетной даты | событием после отчетной даты |
| П | событии после отчетной даты | событии после отчетной даты |