Final answer:
The issuance of an additional 10,000 shares by Janeway Inc. after the balance sheet date is a significant non-adjusting event that should be disclosed in a footnote to the financial statements, as it provides evidence about conditions that existed at the balance sheet date and can affect stakeholders' assessment of the company.
Step-by-step explanation:
The question you've posed concerns an accounting principle known as subsequent events, which are events that occur after the balance sheet date but before the financial statements are issued or available to be issued. The Generally Accepted Accounting Principles (GAAP) and the International Financial Reporting Standards (IFRS) provide guidance on such circumstances. Specifically, if an event such as the issuance of additional stock shares provides evidence about conditions that existed at the balance sheet date, a disclosure in the notes to the financial statements is required.
In the case of Janeway Inc., the issuance of an additional 10,000 shares of stock right after the year-end to finance an expansion could be considered a significant non-adjusting event that the users of financial statements should be made aware of, as it might affect their decision-making. This is because it significantly changes the company's financial position and may influence their assessments of the company's risks and potential for future earnings. Therefore, although these shares were issued after December 31, 2014, a footnote disclosure on the December 31, 2014 balance sheet is appropriate to inform the financial statement users about the increase in the number of shares and potential dilution of ownership.