IAS 10 Events after the Reporting Period

IAS 10 Judgments and Estimates for Events After the Reporting Period

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1. Introduction – IAS 10 Judgments and Estimates Topics show 1. Introduction – IAS 10 Judgments and Estimates 2. The Two Key Classifications: Adjusting vs Non-Adjusting Events 2.1 Adjusting Events 2.2 Non-Adjusting Events 2.3 Judgmental Boundary Cases 3. Management Judgments: Determining the Existence of Conditions at the Reporting Date 3.1 Analytical Framework 3.2 Information Availability … Read more

IFRS vs US GAAP Events after the reporting date

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Topics hide IFRS vs US GAAP Events after the reporting date Overview Recognised events / Adjusting events Non-recognised events / Non-adjusting events Dividends Current vs non-current classification Earnings per share Disclosure of the subsequent-events date / Disclosure of the date of authorisation for issuance Discovery of a fraud after the reporting date IFRS vs US … Read more