Korrigeeriva sündmuse üheks näiteks on varude müük pärast aruandekuupäeva soetusmaksumusest madalama hinnaga, mis annab tunnistust sellest, et tõenäoliselt juba aruandekuupäeval oli varude neto realiseerimisväärtus madalam bilansilisest väärtusest ja varud tuleks lõppenud aruandeperioodi bilansis alla hinnata.
Examples of adjusting events are the sale of inventories after the reporting date at a price lower than their cost,providing evidence of the fact that their net realisable value was already lowerthan their carrying amount at the reporting date and that inventories should bewritten down on the balance sheet of the accounting period ended.
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