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美国CPA《财务会计与报告》知识点：Subsequent Events
正保会计网校特别为美国cpa学员整理了美国cpa考试《财务会计与报告》的内容，以备迎接美国CPA考试，祝您在网校学习愉快！
Subsequent Events
A subsequent event is an event or transaction that occurs after the balance sheet date but before the financial statements are issued or are available to be issued.
Recognized subsequent events provide additional information about conditions that existed at the balance sheet date.They need record JE & disclose.
Nonrecognized subsequent events provide information about conditions that occurred after the balance sheet date and did NOT exist at the balance sheet date. They only need disclose.
When an entity reissues its F/S，the events occurred between original issue date and reissue date should NOT be recognized.
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