Financial statement date
The financial statement date is the date of the end of the latest period covered by the financial statements. Subsequent-events procedures and reporting considerations refer to that date alongside the approval and auditor’s report dates.
Worked example
For statements for the year ended 31 December, 31 December is the financial statement date.
Common mistake
Do not confuse the reporting date with the date management approves the statements or the auditor signs the report.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Supporting | September 2026–June 2027 |