资产负债表日后事项，是指资产负债表日至财务报告批准报出日之间发生的有利或不利事项。它包括资产负债表日后调整事项和资产负债表日后非调整事项。
资产负债表日后事项包括资产负债表日后调整事项和资产负债表日后非调整事项。
The events after the balance sheet date include the adjusting events and non-adjusting events occurring after the balance sheet date.
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.
资产负债表日后非调整事项，是指表明资产负债表日后发生的情况的事项。
The term "non-adjusting event after the balance sheet date" refers to an event that is indicative of a condition that arose after the balance sheet date.
资产负债表日后事项，是指资产负债表日至财务报告批准报出日之间发生的有利或不利事项。它包括资产负债表日后调整事项和资产负债表日后非调整事项。
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