For adjusting events, an enterprise should adjust the. amount of assets, liabilities and owners' equity...

确认的资产、负债和所有者权益，以及。资产负债表日所属期间的收入、费用等。进行调整。

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The events after the balance sheet date include the adjusting events and non-adjusting events occurring after the balance sheet date.

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。

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A. An enterprise should not adjust the amounts recognized in its financial statements to reflect non-adjusting events 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。

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After adjusting for one-time events, the company reported EPS of 11 cents which beat consensus estimates by 22%.

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The exchange rates between different currencies provided a mechanism for adjusting to shocks and economic events which affected different countries differently.

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However, this year the fourth quarter was one week shorter than the comparable quarter a year ago, so after adjusting for that and other one-time events the company said that profit would have been about even and sales would have actually posted slight gains.

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