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About Module 017 Week006-Finacct3 Notes To The Financial Statements
The document discusses IAS 10, which addresses events after the reporting period in financial statements. IAS 10 defines events after the reporting period as those occurring between the reporting date and the date the financial statements are authorized for issue. Events are either adjusting, requiring financial statement adjustment if they reveal information about conditions existing at the reporting date, or non-adjusting, which require disclosure if material but do not result in adjustment. The standard also discusses the concept of authorization for issue, noting financial statements are complete once authorized by management for release.
Detailed Information
| Author: | ['man ibe'] |
|---|---|
| Publication Year: | 2019 |
| Pages: | 5 |
| Language: | English |
| Format: | |
| Price: | FREE |
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