Can someone help ?

So I had a question relating to subsequent event and wanted to know how it should be accounted for. So a company at year end recorded an entry for impairment of building and insurance claim relating to the same. As per the facts we know that loss happened after year end but before financials were issued and the insurance company as well have approved the claim within this time frame as well. So now the entry at year end for these that was recorded should have been recorded or not ?