IAS 10 — Events after the Reporting Period
Modules of the standard
- Concepts10 publishedNormative and pedagogical mapping.
- Questions160 publishedTrue/false, quizzes, calculations, entries, mini-cases, judgment.
- Practical cases6 publishedProgressive cases, from beginner to expert.
- Workpapers4 publishedWorking papers with calculations and entries.
- Professional file1 publishedSimulation of a full engagement.
- Exams3 publishedSealed, versioned final exams.
- Explanations (lessons)10 publishedLesson explanations, chapter by chapter.
Practical cases
- Eight events between the reporting date and the approval of the statements: reasoned classificationL1Beginner
- Lawsuit settled and customer bankruptcy after the reporting date: adjustments and tax effectL2Intermediate
- Inventory sold at a loss and investments down after the reporting date: adjust or disclose?L2Intermediate
- Dividends declared after the reporting period, supervisory board and authorisation dateL2Intermediate
- Plant fire and plan to discontinue a business after the reporting date: going concern and disclosuresL3Advanced
- Fraud discovered before approval and announced tax rate change: the IAS 10 / IAS 8 / IAS 12 boundaryL4Expert
- Review file of the events after the reporting period of an industrial groupL4Expert
Workpapers
Concepts by topic
Mapping texts (concept labels, objectives, paragraph summaries) are available in French only for now.
Objective and scope
- Objective and scope of the standardImportant9 questions
Definitions and date of authorisation for issue
- The window of events after the reporting periodCore14 questions
- The date of authorisation for issueCore16 questions
Adjust or not: events and dividends
- Adjusting eventsCore30 questions
- Non-adjusting eventsCore22 questions
- Dividends declared after the reporting periodImportant11 questions
Going concern
- Liquidation or cessation decided after the reporting periodCore19 questions
Disclosure
- Disclosing the date and author of authorisationImportant9 questions
- Updating disclosures about conditions at the reporting dateImportant11 questions
- Disclosures on material non-adjusting eventsCore19 questions