Reporting of subsequent events in financial statements – between obligation and necessity
The article aims to highlight the importance of reporting of subsequent events in financial statements, the factors that influence their reporting and the implication in statutory audit. The purpose of the article is to research the theoretical and legal basis which regulates the accounting and audi...
| Format: | Article |
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| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2018-08-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: |
http://revista.cafr.ro/temp/Article_9597.pdf
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