type1,type2

【提问内容】老师，    type1,type2是教材哪里提到吗？各选项分别是什么意思

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【回复内容】您的问题答复如下：
在教材A1-52页提到typeI和type II两种subsequent events.
1、 Type 1 (recognized) subsequent events require adjustment to the financial statement. 对财务报表进行调整
2、Conditions that did not exist at year end but arose after year end are Type 2 (nonrecognized) subsequent events that must be disclosed to keep the financial statements from being misleading.不需要对财务报表进行调整。

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