IAS 10 should be read in the context of its objective and the Basis for Conclusions, the Preface to IFRS Standards and the Conceptual Framework for Financial Reporting.

IAS 10 covers events after the reporting period, including adjusting and non-adjusting events, and disclosure requirements for non-adjusting events.

Events after the reporting period are those events, favourable and unfavourable, that occur between the end of the reporting period and the date when the financial statements are …

International Accounting Standard 10 Events after the Reporting Period (IAS 10) is set out in paragraphs 1–24 and the Appendix. All the paragraphs have equal authority but retain the …

IAS 10 Events after the Reporting Period provides guidance as to which events after the balance sheet date should lead to adjustments in the financial statements and which events shall be …

2022年9月21日 · Below we will summarize IAS 10 – Events after the Reporting Period with examples and practical cases. IAS 10 refers to the accounting treatment that an entity must …

2024年5月2日 · Adjusting and non-adjusting events after the reporting period, authorisation of financial statements and more about IAS 10.

IAS 10 (titled Events After the Balance Sheet Date) was issued in May 1999 by the International Accounting Standards Committee, the predecessor to the IASB. It was reissued by the IASB in …

2022年3月23日 · This chart illustrates how companies with different reporting dates would evaluate and disclose the impacts of significant external events – e.g. conflict between …

IAS 10 Events after the Reporting Period The objective of this Standard is to prescribe: when an entity should adjust its financial statements for events after the reporting period; and the …