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Non adjusting event after reporting date
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Non adjusting event after reporting date


Date:14.05.2016, 16:53 'Which version of the standard?' is only available to members of the Financial Reporting Faculty. Please note that to access electronic versions of IFRS through the links in these standard trackers you need to have first logged into eIFRS. IAS 1 None Event after the reporting period: An event, which could be favourable or unfavourable, that occurs between the end of the reporting period and the date that the financial statements are authorised for issue. IAS 10.8. Do not adjust for non-adjusting events - events or conditions that arose after the end of the reporting period. IAS 10.10. If an entity declares dividends after the reporting period, the entity shall not recognise those dividends as a liability at the end of the reporting period.
Non adjusting event after reporting date


Non adjusting event after reporting date Non adjusting event after reporting date


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