IAS 10: events after the reporting period

Plain-English guides to IAS 10 events after the reporting period, each with a worked example.

IAS 10 covers events between the reporting date and the date the accounts are authorised. 1 guide, all free.

1 guide

IAS 10 events after the reporting period4 minute readIAS 10 events after the reporting period explained: adjusting and non-adjusting events, dividends, going concern, the authorisation date and an example.

About these guides

The guides explain the standard in our own words, with our own examples, and point to the paragraphs they rely on. They are general information, not advice for your situation. Read them alongside the standard itself, and check when your regulator adopts it.