IAS 10 Events after the Reporting Period — wording before IFRS 18Applicable today
Applies to annual periods beginning before January 1, 2027.
Course
5 chapters · 8 lessons · about 2 h 23 min
01Objective and scopeNot started1 lesson0/1
- Not startedIAS 10 objective and scope: what happens after the reporting dateLesson12 min15 exercises
Practise this chapter
02Definitions and date of authorisation for issueNot started2 lessons0/2
- Not startedThe window of subsequent events: adjusting or notLesson18 min23 exercises
- Not startedThe date of authorisation for issueLesson15 min23 exercises
Practise this chapter
- Chapter training · 46 exercises
- Chapter 2 mini-case · intermediate (1/3)
- Chapter 2 mini-case · expert level (2/3)
- Chapter case studyEight events between the reporting date and the approval of the statements: reasoned classification · foundation
- Chapter case studyDividends declared after the reporting period, supervisory board and authorisation date · intermediate
03Adjust or not: events and dividendsNot started3 lessons0/3
- Not startedAdjusting eventsLesson28 min39 exercises
- Not startedNon-adjusting eventsLesson20 min32 exercises
- Not startedDividends declared after the reporting periodLesson12 min15 exercises
Practise this chapter
- Chapter training · 86 exercises
- Chapter 3 mini-case · expert level (1/2)
- Chapter 3 mini-case · expert level (2/2)
- Chapter case studyEight events between the reporting date and the approval of the statements: reasoned classification · foundation
- Chapter case studyLawsuit settled and customer bankruptcy after the reporting date: adjustments and tax effect · intermediate
04Going concernNot started1 lesson0/1
05DisclosureNot started1 lesson0/1
- Not startedDisclosures: date of authorisation, updates, non-adjusting eventsLesson20 min58 exercises
Practise this chapter
- Chapter training · 58 exercises
- Chapter 5 mini-case · advanced (1/2)
- Chapter 5 mini-case · expert level (2/2)
- Chapter case studyLawsuit settled and customer bankruptcy after the reporting date: adjustments and tax effect · intermediate
- Chapter case studyInventory sold at a loss and investments down after the reporting date: adjust or disclose? · intermediate