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IFRS IAS 10 “Events after the Balance Sheet Date”

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 Pankaj R Mishra asked 11 months ago

Mention the contents of IFRS IAS 10 “Events after the Balance Sheet Date”?

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 sameer answered 11 months ago

IAS 10 “Events after the Balance Sheet Date”

  • – Definition of subsequent events- corrective and non-adjusting (the algorithm to reflect events after the reporting date);
  • – Recognition of adjusting events;
  • – Inclusion in the reporting of non-adjusting events;
  • – Disclosure of information about events after the reporting date.

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