Material event that occurs after the end of the accounting period and before the publication of an entity's FINANCIAL STATEMENTS. Such events are disclosed in the notes to the financial statements. (See MATERIALITY.).
Barry Goldsmith
| APA | Barry Goldsmith. (2010). Subsequent Event. Retrieved September 21, 2026, from http://smartdefine.org/subsequent_event/definitions/1164496 |
| Chicago | Barry Goldsmith. 2010. "Subsequent Event" http://smartdefine.org/subsequent_event/definitions/1164496 (accessed September 21, 2026). |
| Harvard | Barry Goldsmith 2010, Subsequent Event, Smart Define, viewed 21 September, 2026, <http://smartdefine.org/subsequent_event/definitions/1164496>. |
| MLA | Barry Goldsmith. "Subsequent Event" 21 October 2010. Web. 21 September 2026. <http://smartdefine.org/subsequent_event/definitions/1164496> |