後発事象とは、決算日後に発生した会社の財政状態、経営成績及びキャッシュ・フローの状況に影響を及ぼす会計事象をいいます。
後発事象には、財務諸表を修正すべき後発事象と財務諸表に注記すべき後発事象があります。
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