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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 according to accounting are the events that occur between the END OF REPORTING PERIOD i.e. the date of financial statements and the DATE financial statements are AUTHORISED FOR ISSUE.nd thatâs all! As per auditing standards, subsequent events encompass the time period that relates to the period after auditorâs report that includes the period not only up to date financial statements are issued but also the period after financial statements are issued.