Abstract
These two Standards are both concerned with the uncertainties inherent in producing accounts at an arbitrary ‘cut-off’ date. SSAP 17 relates to events occurring after the balance sheet date, and SSAP 18 relates to conditions existing at the balance sheet date with uncertain outcomes. Although they are related, and were prepared and issued together, it is important not to confuse them or their requirements.
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© 1990 D.J.A. Alexander
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Alexander, D. (1990). Accounting for post balance sheet events (SSAP 17) and for contingencies (SSAP 18). In: Financial Reporting. Springer, Boston, MA. https://doi.org/10.1007/978-1-4899-7118-0_19
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DOI: https://doi.org/10.1007/978-1-4899-7118-0_19
Publisher Name: Springer, Boston, MA
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