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IAS 10 — Events After the Reporting Period


IAS 10 Events after the Reporting Period - IFRS Foundation

About. IAS 10 prescribes: ... Events after the reporting period are those events, favourable and unfavourable, that occur between the end of the reporting period ...

IAS 10 — Events After the Reporting Period - IAS Plus

IAS 10 contains requirements for when events after the end of the reporting period should be adjusted in the financial statements. Adjusting events are ...

IAS 10 - Events after the Reporting Period - IFRS Foundation

In April 2001 the International Accounting Standards Board (Board) adopted IAS 10 Events. After the Balance Sheet Date, which had originally been issued by ...

How should companies assess external events after the reporting ...

Depending on a company's reporting date, the impacts of specific external events could be adjusting or non-adjusting events. Under IAS 10 Events After the ...

IAS 10 Events after the Reporting Period

This Standard prescribes when an entity should adjust its financial statements for events after the reporting period and the disclosures that should be ...

IAS 10 Events after the Reporting Period - ICAEW.com

IAS 10 prescribes when an entity should adjust its financial statements for events after the reporting period and the disclosures that an entity should give ...

IAS 10 Events After the Reporting Period - Making IFRS Easy

International Accounting Standard 10 · Event after the reporting period is favorable or unfavorable event that occurs between : · Adjusting event · Accounting ...

IAS 10 Events after the reporting period - PwC

Preparing financial statements takes time. It would not be practicable for preparers to finalise financial statements without a period of time elapsing between ...

U.S. GAAP vs. IFRS: Subsequent events - RSM US

... events after the balance-sheet date is included in International. Accounting Standard (IAS) 10, Events after the Reporting Period. In addition, IAS 1, ...

IAS 10 - Wikipedia

International Accounting Standard 10 Events after the Reporting Period or IAS 10 is an international financial reporting standard adopted by the ...

Events after the Reporting Period (IAS 10) - IFRScommunity.com

Adjusting events after the reporting period. Adjusting events are those that provide evidence of conditions existing at the reporting period's ...

IAS 10 — Events After the Reporting Period - LinkedIn

Overview IAS 10 Events After The Reporting Period contains requirements for when events after the end of the reporting period should be ...

Events after the reporting period and financial commitments (IAS 10)

PwC's Manual of accounting is the comprehensive guide to IFRS. This chapter is our collected insights on the practical application of IAS 10 ...

IAS 10 Events after the Reporting Period | Grant Thornton Australia

IAS 10 was reissued in December 2003 and is applicable for annual reporting periods commencing on or after. 1 January 2005. OBJECTIVE. The objective of IAS 10 ...

IFRS: Events after the reporting period | Grant Thornton insights

For material non-adjusting events, IAS 10 stipulates an entity must disclose (a) a description of the nature of the event; and (b) an estimate ...

NZ IAS 10 - XRB

Prescribes when an entity should adjust its financial statements for events after the reporting period and the disclosures about the date ...

Educational material 1 APPLICATION OF IFRS STANDARDS ... - NET

An entity shall adjust the amounts recognised in the financial statements to reflect adjusting events after the reporting period (IAS 10 ...

IAS 10 Events after the Reporting Period - BDO Global

Paragraph 14 of IAS 10 states that 'an entity shall not prepare its financial statements on a going concern basis if management determines after the reporting ...

IAS 10 Events After the Reporting Period - applies in 2024 - YouTube

The short summary of IAS 10. For more info and examples, please go to https://www.cpdbox.com/ ------ *Online IFRS course by Silvia, ...

IAS 10: Events after the Reporting Period - Better Regulation

Accounting, Auditing, Actuarial, IFRS Foundation & IASB, International Accounting Standards (IASs), 2017 International Accounting Standards (IASs) ...