en

reporting date

1

Terminological databases

Finants- ja maksuarvestuse terminibaas

ID 1143483 Last modified 07.06.2026
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Domain accountancy & debiting
  • aruandega kaetud viimase aruandeperioodi lõppkuupäev
  • the final date of the last accounting period covered by the statement
aruandekuupäev
Usage examples
  • Aruandeperiood on aruandega kaetud ajavahemik. Pärast aruandekuupäeva, kuid enne aastaruande kinnitamist toimunud sündmuste kajastamine aastaaruandes sõltub sellest, kas tegemist on korrigeeriva või mittekorrigeeriva sündmusega.
reporting date
Usage examples
  • In preparing the financial statements, the management is required to assess the entity’s ability to continue as a going concern at least in a 12-month perspective from the reporting date.

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