CERTYNEX IFRS ACADEMY

Which of these events after the reporting period are among the IAS 10 examples that generally require disclosure?

Major purchases of assets.

The settlement of a court case confirming an obligation existing at the reporting date.

The discovery of a fraud that affected the year just ended.

Entering into significant commitments, for example by issuing significant guarantees.

Commencing major litigation arising solely out of events after the reporting period.