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IAS 10Events after the Reporting Period

Version of this content

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

Applies to annual periods beginning before January 1, 2027.

IAS 10Chapter 3Lesson 3

Dividends declared after the reporting period

Step 1 of 9Learning objectives

Go deeper+1 point of attention

Dividends declared to holders of equity instruments after the reporting date are not a liability at the reporting date, because no obligation exists at that date. If they are declared before authorisation for issue, they are disclosed in the notes.

12 minNot started

Learning objectives

  • Explain why dividends declared after the reporting date are not a liability and where they are disclosed.
  • Record the declaration in the period in which it occurs and calculate the amount to disclose.

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