Term: Accounting -> Dual date

Term:

Dual date

Definition:

If a major event comes to the auditor's attention between the report date and issuance of the report, the financial statements may include the event as an adjustment or disclosure. The auditor dual dates the audit report (as of the end of fieldwork, except footnote XX, which is dated later).

Related terms:

Debenture

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Term: Accounting -> Dual date

Dual date

If a major event comes to the auditor's attention between the report date and issuance of the report, the financial statements may include the event as an adjustment or disclosure. The auditor dual dates the audit report (as of the end of fieldwork, except footnote XX, which is dated later).

Agreement

Debenture

Browse by categories

Accounting

Advertising

Banking

Bankruptcy

E-Commerce

Economics

Finance

Law

Investment

Insurance

Marketing

Real estate

Statistic

Trade

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