Por: Ascendere

In this episode, we explore IAS 10 – Events After the Reporting Period, a crucial accounting standard that deals with financial events occurring between the reporting date and the date financial statements are authorized for issue. We discuss the distinction between adjusting and non-adjusting events, their impact on financial statements, and how businesses should disclose such events to ensure compliance and transparency.

Key Takeaways:
✔ What is IAS 10? – Understanding its purpose and significance.
✔ Adjusting vs. Non-Adjusting Events – How to classify post-reporting period events.
✔ Examples of Common Events – Legal cases, asset impairments, and business transactions.
✔ Impact on Financial Statements – When adjustments are necessary and when disclosures suffice.
✔ Regulatory and Compliance Considerations – Ensuring proper reporting under IFRS.
✔ Best Practices for Accountants and Finance Teams – Handling post-reporting events efficiently.

🔍 Resources & Links:

IAS 10 Summary – IFRS Foundation
Guide on Disclosing Events After the Reporting Period

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