Subsequent event Type 2: post-period-end fire requires disclosure
Major manufacturing facility fire after balance-sheet date. ISA 560 Type-2 event — material loss but doesn't relate to conditions at year-end → disclosure only.
- Expected outcome
- see narrative
- Procedures
- 0
- Standard refs
- 0
- Catalog version
- 0.14
Major manufacturing facility fire after balance-sheet date. ISA 560 Type-2 event — material loss but doesn't relate to conditions at year-end → disclosure only.