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subsequent definition: The definition of subsequent is happening or coming after something or someone else. (adjective) An example of subsequent is heavy winds that come after a hurricane has left an area....
Subsequent events definition and usage. A subsequent event is an event that occurs after a reporting period, but before the financial statements for that period have been issued or are available to be issued.Depending on the situation, such events may or may not require disclosure in an organization's financial statements.he two types of subsequent events are: 1  Additional information. 2  An event provides additional information about conditions in existence as of the balance sheet date, including estimates used to prepare the financial statements for that period. 3  New events.