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This chapter describes what subsequent events are and the types of subsequent events. It explains the distinction between recognized and nonrecognized subsequent events and describes the disclosure requirements for subsequent events in financial statements and reissued financial statements. Finally, it includes a number of common examples of each type of subsequent event. The examples are not all-inclusive, but are intended to provide a framework for evaluating and categorizing subsequent events as recognized or nonrecognized, which can require significant judgment.

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