SA 560

According to SA 560 that subsequent events are those that occur after balance sheet date but before the date of signing the Balance Sheet by BOD.This is what my coaching sir taught me.I have a doubt that -Is the date of signing of Balance Sheet same as the date of approval of F.Statement by BOD or date of signing of Balance sheet same as the date of issue of F.Statement to outsiders,bcoz in SA its written subsequent events are those between balance sheet date but before date of issue of F.Statement to outsiders(3rd parties).