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About Toa Lecture 7 Ias 10
This document provides an overview of IAS 10 Events After the Reporting Period. It defines events after the reporting period as events occurring after an entity's reporting period but before the financial statements are authorized for issue. Events are either adjusting events, which provide evidence of conditions at the reporting period end and require adjustment to amounts recognized, or non-adjusting events, which do not require adjustment but must be disclosed. Examples of non-adjusting events include major business combinations and discontinued operations announced after the period end. The document also provides examples and questions to test understanding of IAS 10.
Detailed Information
| Author: | ['Rachel Leachon'] |
|---|---|
| Publication Year: | 2016 |
| Pages: | 5 |
| Language: | English |
| Format: | |
| Price: | FREE |
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