specimen exam- cannavaro.com

I don't think the fact that a bad debt has been written off is fundamental to users understanding of the financial statements anymore than the fact that depreciation has been charged - or interest expensed - or anything, in fact, that has been adjusted. An EoM refers to a NOTE in the financial statements where a matter is disclosed in more detail - a GOOD example is a NON-adjusting event after the reporting date. I.E. financial statements have NOT been adjusted so it is necessary to draw to users attention a matter that will impact NEXT year's financial statements.