Subsequent event is the accounting term for a financial transaction that occurs after completion of the balance sheet for a specified period but before the company's full set of financial statements ...

The Governmental Accounting Standards Board released a new standard to improve the financial reporting for state and local governments on subsequent events that occur after financial statements are ...

The Governmental Accounting Standards Board issued an exposure draft Monday of a proposed statement on subsequent events, which are transactions or other events that occur after the date of the ...

PCAOB inspection reports and SEC enforcement releases show difficulties in subsequent events audits. Based on our survey of 76 practicing auditors at one firm, actions that may improve those audits ...