ASC 855 Subsequent Events Recognition vs Disclosure Screener
Evaluates events occurring between balance sheet date and financial statement issuance date for adjusting vs non-adjusting classification.
Notice: engineering verification utility. Use test or de-identified data and verify results independently before relying on them.
How it works
Standard: ASC 855 Subsequent Events
Formula: Condition existed at balance sheet date = Adjusting Event (Recognize); Condition arose after balance sheet date = Non-Adjusting Event (Disclose only)
Checks: Condition timing assessment inputs
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