What Are The Periods Covered By The Balance Sheet Date?

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The period covered by the balance sheet date events refers to the period between the balance sheet date and the date of approval of the financial report.

The period covered by the balance sheet date should include:

(1) from January 1st to the next year, the financial statements of the board of directors can be approved.

Publish

Date;

(2) the board of Directors approves the financial report which may be published between the day and the actual date of the announcement of the date of the balance sheet day, which will affect the date of the disclosure of the financial report, and the date of the release of the financial report shall be the deadline for the board of directors to re approve the financial report.

(3) if this affects audit

Presentation

The content is independent.

audit

The CPA can sign the double reporting date, that is, retain the original audit report date, and indicate the date of the new audit report after that period, or change the date of the audit report.