IAS 10 Events after the Reporting Period — wording before IFRS 18Applicable today
Applies to annual periods beginning before January 1, 2027.
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IAS 10 objective and scope: what happens after the reporting date
Chapter 1 · Objective and scope · 15 exercises
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- Objective and scope of the standardFragile15 exercises
- The window of events after the reporting periodFragile23 exercises
- The date of authorisation for issueFragile23 exercises
- Adjusting eventsFragile39 exercises
- Non-adjusting eventsFragile32 exercises
- Dividends declared after the reporting periodFragile15 exercises
- Liquidation or cessation decided after the reporting periodFragile24 exercises
- Disclosing the date and author of authorisationFragile16 exercises
- Updating disclosures about conditions at the reporting dateFragile18 exercises
- Disclosures on material non-adjusting eventsFragile28 exercises
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