Lesson: Subsequent Events Evaluation Period

This lesson delves into the subsequent events evaluation period and the differences between issuers and non-issuers. Nick Palazzolo discusses the requirements for SEC filers to evaluate subsequent events through the date that financial statements are issued and the different evaluation periods for non-public companies. The lesson also covers when financial statements are considered issued and when they are available to be issued, as well as the rationale behind the distinction between public and private companies regarding subsequent events evaluation.