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IAS 10Events after the Reporting Period

IAS 10 Events after the Reporting Period — wording before IFRS 18Applicable today

Applies to annual periods beginning before January 1, 2027.

IAS 10Chapter 1Lesson 1

IAS 10 objective and scope: what happens after the reporting date

Step 1 of 8Learning objectives

Go deeper+1 point of attention

Between the reporting date and publication, life goes on. IAS 10 says when these subsequent events lead to adjusting the financial statements, what to disclose about them and about the date of authorisation for issue, and prohibits the going concern basis when subsequent events show it is no longer appropriate.

12 minNot started

Learning objectives

  • Explain the objective of IAS 10: adjust or not, disclose, going concern.
  • Place the scope of the standard: accounting for subsequent events and disclosures about them.

In this lesson

Original teaching content: it paraphrases the standard without reproducing it and does not replace the official text.

Contents — IAS 10 — Events after the Reporting Period

  1. 1 · Not startedObjective and scope0 / 1 lesson
  2. 2 · Not startedDefinitions and date of authorisation for issue0 / 2 lessons
  3. 3 · Not startedAdjust or not: events and dividends0 / 3 lessons
  4. 4 · Not startedGoing concern0 / 1 lesson
  5. 5 · Not startedDisclosure0 / 1 lesson