Can anyone help with the subsequent issue please?

Adjustment-when a condition of subsequent events exist before or at year end.

Disclosure-when the condition of subsequent events exist after   year end.

what about adjustment and disclosure???

That 's what i thought.If Client accured and disclosed at year end, it required managment to ajust on the (accrued amount and disclosure) for subsequent events.

For example, in the year end, a manager believes in a litigation case that is probable event and reasonable estimated amount. Accordingly, the manager would like to accure as well as disclose it. Then, the litigation becomes realised at subsequent period(after year end,but before f/s issued). Manager needs to make ajustment both on that accured amount and disclosure.

yes, MAII. U r right. sorry to mention on my question. what happen on a situation that it's required both adjusting amount and disclosure. so, for an example of  Litigation could  be right?