IAS 10 Events after the Reporting Period — wording before IFRS 18Applicable today
Applies to annual periods beginning before January 1, 2027.
Practical cases
Can you solve an IFRS situation? Realistic files: documents, analysis, calculations, entries and conclusion.
Progressive path L1 → L41
One company from foundation to expert level; at the advanced levels, the standard is no longer announced.
Multi-IFRS cases2
Situations that involve several standards at once.
- Ferlianne Robinetterie: from the reporting date to authorisation for issue, then going concern in question (N → N+2)L1 → L4Progressive path≈ 110 minCh. 2, 3, 4, 5Cross-IFRSStandards to identify
- Ostrelan Diagnostics: a comparative to restate, events with no cash yet and a disposal (N → N+2)L1 → L4Progressive path≈ 120 minCh. 2, 3, 5Cross-IFRSStandards to identify
L1 · Foundation1
Simple situations: identify the rule and apply it.
L2 · Intermediate4
Several steps: select the data, calculate and record.
- Determine what falls under IAS 10 in Solmira's closing calendar.L2 · IntermediateMini-case≈ 4 minCh. 1, 2
- Lawsuit settled and customer bankruptcy after the reporting date: adjustments and tax effectL2 · IntermediatePractical case≈ 70 minCh. 3, 5
- Inventory sold at a loss and investments down after the reporting date: adjust or disclose?L2 · IntermediatePractical case≈ 70 minCh. 3, 5
- Dividends declared after the reporting period, supervisory board and authorisation dateL2 · IntermediatePractical case≈ 55 minCh. 2, 3, 5
L3 · Advanced2
Complex situations: judgement, irrelevant or missing data.
L4 · Expert8
Syntheses and complete professional files.
- Analyse the event at Perlisse Gourmet, a fictitious food distributor.L4 · ExpertMini-case≈ 4 minCh. 2
- Analyse the governance of Lisvane Holding, a fictitious company.L4 · ExpertMini-case≈ 3 minCh. 2
- Analyse the inventories of Nestaria Mode, a fictitious fashion retailer.L4 · ExpertMini-case≈ 4 minCh. 3
- Analyse the events at Ulvaria Énergie, a fictitious distributor.L4 · ExpertMini-case≈ 4 minCh. 3
- Analyse the situation of Palvane Tissage, a fictitious subsidiary.L4 · ExpertMini-case≈ 4 minCh. 4
- Prepare the 'subsequent events' note of Ambrival Distribution, fictitious.L4 · ExpertMini-case≈ 5 minCh. 5
- Fraud discovered before approval and announced tax rate change: the IAS 10 / IAS 8 / IAS 12 boundaryL4 · ExpertPractical case≈ 110 minCh. 2, 3, 5
- Review file of the events after the reporting period of an industrial groupL4 · ExpertProfessional file≈ 240 minCh. 2, 3, 4, 5