v资产负债表日后事项的两种类型：资产负债表日后调整事项(Adjusting Events)，是指对资产负债表日已经存在的情况提供了新的或进一步证据的事项。
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... activating events 诱发性事件 adjusting events 调整事项 adverse events 不良事件 ...
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未调整事项 unadjusted events
非调整事项 Non-adjusting events ; Non-adjusting event ; Unadjusting event
处理未调整事项 Deal with non-adjusting events ; Dealing with adjusting events
调整事项的争议 Regelungsstreitigkeiten
前期损益调整事项 previous benefits loss adjustment items
其他调整事项 Other Adjust-Interim
调整事项的强制性仲裁 Compulsory interest arbitration
不作调整的会计事项 nonadjusting events
非常事件调整项目 one-time items
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柔性是作依照消费者需要的调整事项的一个企业能力。
Flexibility is an enterprise ability to make adjustments according to customers- needs.
非调整事项表示某种情形是发生在报告日期之后的事情。
An event after the reporting period that is indicative of a condition that arose after the end of the reporting period.
企业应调整财务报表已确认数额来反映资产负债表日后非调整事项。
A. An enterprise should not adjust the amounts recognized in its financial statements to reflect non-adjusting events after the balance sheet date.
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