Mittekorrigeeriva sündmuse näiteks on pärast aruandekuupäeva toimunud tulekahju, mille tulemusena hävis tootmishoone. Kuigi aruande koostamise ajaks on teada, et hoone on hävinud, ei hinnata seda lõppenud aasta aruandes alla, vaid tulekahju mõju avalikustatakse lisades.
Examples of non adjusting events are a fire that occurred after the reporting date as a result of which the productionfacility was destroyed. Although it is known by the preparation date of thefinancial statements that the facility was destroyed, it is not written down inthe financial statements for the year ended, but the effect of the fire shall bedisclosed in the notes.
