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IAS 10 contains requirements for when events after the end of the reporting period should be adjusted in the financial statements. Adjusting events are those providing evidence of conditions existing at the end of the reporting period, whereas non-adjusting events are indicative of conditions arising after the reporting period (the latter being ...
IAS 10 should be read in the context of its objective and the Basis for Conclusions, the Preface to IFRS Standards and the Conceptual Framework for Financial Reporting.
Because the Board’s intention was not to reconsider the fundamental approach to the accounting for events after the balance sheet date established by IAS 10, this Basis for Conclusions does not discuss requirements in IAS 10 that the Board has not reconsidered.
2022年9月14日 · IAS 10 prescribes: when an entity should adjust its financial statements for events after the reporting period; and. the disclosures that an entity should give about the date when the financial statements were authorised for issue and about events after the reporting period.
2024年2月16日 · IAS 10 should be read in the context of its objective and the Basis for Conclusions, the Preface to IFRS Standards and the Conceptual Framework for Financial Reporting .
國際會計準則第10號（IAS 10）資產負債表日後發生的事項 是 國際會計準則 之一，簡稱： IAS 10 ，生效始自1980年1月1日，目的是統一按標準化編寫 財務報表 。. IAS 10內容提及 或有事項 和 資產負債表 日期以後發生的重要性事項的 會計處理 和必要的報表揭示。. 有 ...
国际会计准则第10号（IAS 10）资产负债表日后发生的事项 是 国际会计准则 之一，簡稱： IAS 10 ，生效始自1980年1月1日，目的是統一按標準化編寫 财务报表 。. IAS 10內容提及 或有事项 和 资产负债表 日期以后发生的重要性事项的 会计处理 和必要的報表 ...
