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FASB Accounting Standards Codification Topic 855, Subsequent Events

Authoritative US GAAP starting point for evaluating events after the balance sheet date through the date financial statements are issued or available to be issued.

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Publisher
Financial Accounting Foundation
Standing
Primary authority
Version
Topic 855 as accessed 2026-08-07
Relevant parts
Topic 855, Subsequent Events; other Topics can supersede the general model for an in-scope event
Currency
current · checked Aug 7, 2026

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Topic 855 supplies the general subsequent-event model and evaluation window. The learner must preserve the balance-sheet condition, later evidence, event date, issuance or availability date, entity type, specialized Topic, recognized effect, and disclosure consequence.