A transaction that is recorded after the balance sheet was prepared. This does not have a negative effect unless the transaction is recorded in the final financial statement.
Related information about post balance sheet events:
- Post balance sheet events
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 Jul 1, 2010 ... Question - For BusinessTutor E24-2 (Post-Balance-Sheet Events) For. Find the   answer to this and other Homework questions on JustAnswer.
 
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 View a list of articles and books in our collection on FRS 21 and post-balance   sheet events. To find out how you can borrow books from the Library please see ...
 
- What is post balance sheet events? - InvestorWords.com
 Definition of post balance sheet events: A transaction that is recorded after the   balance sheet was prepared. This does not have a negative effect unless the ...
 
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 SSAP17 (Accounting for post balance sheet events) requires events arising after   the balance sheet date to be taken into account when they provide evidence of ...