These events occur in between the time that a financial statement is created and when it passes management approval. The events themselves have to be noted on the balance sheet of the firm itself even though the information may not be available on the financial statement.

Also known as adjusting events.

Previous Terms: 1031 Exchange, 1035 Exchange, AARP, Abeyance, Abstraction Principle, Accelerated Amortization, Acceptance Credit, Acceptance of a Bill of Exchange, Accommodation Bill, Accommodation Endorser