AICPA《审计与鉴证》知识点：期后事项两大分类

来源: 正保会计网校编辑：晴 2019/07/18 18:10:36　字体：大小

2019年美国注册会计师考试即将来袭，各位考生准备好了吗？针对AUD《审计与鉴证》科目备考，正保会计网校AICPA教学老师特为大家分享了期后事项（Subsequent Events）的两大分类及相关例子，祝您备考顺利！

为了确定期后事项对被审计单位财务报表的影响，有两类期后事项需要被审计单位管理层考虑，并需要注册会计师审计：（A subsequent event is an event or transaction that occurs after the balance sheet date but before the financial statements are issued or are available to be issued. Subsequent events can be divided into two categories—recognized subsequent events and nonrecognized subsequent events.）

（1）财务报表日后调整事项，即对财务报表日已经存在的情况提供了新的或进一步证据的事项。

这类事项影响财务报表金额，需提请被审计单位管理层调整财务报表及与之相关的披露信息。（Subsequent events requiring an adjustment refers to those items/conditions, which already existed at the date of the financial statement or have some updated information and evidence. These items require the adjustment and relevant disclosure made by the management, as they will cause effect over the financial statements presentation.）

① 财务报表日后诉讼案件结案，法院判决证实了企业在资产负债表日已经存在现时义务，需要调整原先确认的与该诉讼案件相关的预计负债，或确认一项新负债。（Closing litigation after the date of the financial statements also requires adjustment, when the court has confirmed the entity’s current obligation existed at the date of the financial statements. Accordingly, the accrued/estimated liability should be adjusted to reflect the court decision or a new liability should be confirmed.）

② 财务报表日后取得确凿证据，表明某项资产在资产负债表日发生了减值或者需要调整该项资产原先确认的减值金额。（Inthe case that reliable evidence has been obtained after the financial statement date, and the evidence can prove that certain assets have impaired and therefore provision is needed to decrease the original value as of the financial statement date.）

③ 财务报表日后进一步确定了资产负债表日前购入资产的成本或售出资产的收入。（In the period subsequent to the financial statement date, it is further confirmed the history cost of previously-purchased assets or the income of asset disposal.）

④ 财务报表日后发现了财务报表舞弊或差错。（After the date of financial statements, the errors or the fraud in the financial statements are found/spotted.）

（2）财务报表日后非调整事项，即表明财务报表日后发生的情况的事项。

这类事项虽不影响财务报表金额，但可能影响财务报表的正确理解，需提请被审计单位管理层在财务报表的附注中作适当披露。（Subsequent events that provide information about conditions that occurred after the balance sheet date and did not exist at the balance sheet date. Entities should not recognize nonrecognized subsequent events in the financial statements. The disclosure in the notes of financial statements by the management is needed.）

① 发行股票和债券(报表日后发生)

Sale of bond or capital stock

② 商业并购(报表日后发生)

Business combination

③诉讼案件结案,在资产负债表日之前未存在现实义务

Settlement of litigation, if the litigation arose after the balance sheet date

④ 由于火灾或重大自然灾害导致的工厂/存货损失(报表日后发生)

Loss of plant or inventory due to fire or natural disaster

⑤ 资产或负债的公允价值变动或汇率变动(报表日后发生)

Changes in the fair value of assets or liabilities or foreign exchange rates

⑥ 签订重大担保协议或承担或有负债(报表日后发生)

Entering into significant commitments or contingent liabilities