Don’t forget that FASB statement 165, now located at ASC 855-10-50-1, requires disclosure of the date that the organization has evaluated whether there are any subsequent events that need to be reflected in the financial statements. That date needs to be described as either the issue date or date the financials were available to be issued. Unless you are working in the public company arena, I think you will find that ‘available to be issued’ is the norm.
You can read the original FAS 165 here, but remember it has been superseded. Need to register at the FASB web site to read the ASC.