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2020年acca考试F3考试模拟练习(350)

2020-10-23 08:59:32 来源: 中公财经 浏览量:

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23.8 Which of the following is the correct definition of an adjusting event after the reporting period?

A An event that occurs between the reporting date and the date on which the financial statements are authorised for issue that provides further evidence of conditions that existed at the reporting date

B An event that occurs between the reporting date and the date on which the financial statements are authorised for issue that provides evidence of conditions that arose subsequent to the reporting date

C An event that occurs after the date the financial statements are authorised for issue that provides further evidence of conditions that existed at the reporting date

D An event that occurs after the date the financial statements are authorised for issue that provides evidence of conditions that arose subsequent to the reporting date

答案:A

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