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