رویدادهای بعد از تاریخ ترازنامه

The users of financial inf6rlnati6n are from different works of
society with different levels of awareness and with vast
informational needs & intetests Therefore, the firiancial
information have to be reported in such away that should meet'
the needs of all groups with respect to 'description; determination
&. satisfaction of users.
The Accountants for provision of financial information face
with certain environmental limitation, more over they have to
take into consideration the prinCiples originating from accounting
objectives & assumptions. Due to the reason that most of the
users except for exceptional cases are not able to request the
relevant information for their use so they must rely on financial
statement with respect to all assumption, principles, limitations &
rules of accounting and to use them in their decision making.
One of the most important principles of accounting is the
"Disclosure". Based on this Principle the required information
about business activities should be prepared in such a way that
the conscious decision making can be facilitated for the user of
information. The important events which should be transparent in
financial statements are the subsequent events.