IAS 10 Events aft the Reporting Period prescribes:
Events after the reporting period are those events, favorable and unfavorable, that occur between the end of the reporting period and the date when the financial statements are authorized for issue. The two types of events are:
An entity adjusts the amounts recognized in its financial statements to reflect adjusting events, but it does not adjust those amounts to reflect non-adjusting events. If non-adjusting events after the reporting period are material, IAS 10 Events aft the Reporting Period prescribes disclosures.
IAS 10 Events aft the Reporting Period is Copyright: IFRS Foundation
|International Financial Reporting Standards
|IAS 10 Events aft the Reporting Period