IAS 10 Events After the Reporting Period - A Closer Look

Muthupandian K S

MPRA Paper from University Library of Munich, Germany

Abstract: The International Accounting Standards Board issued the revised version of the International Accounting Standard 10, Events After the Reporting Period. The objective of IAS 10 is to prescribe the accounting treatment applicable to events that occur after the reporting date. This article presents a closer look of the standard (objective, scope and application, definitions, prescribed accounting treatment and disclosures).

Keywords: International Accounting Standard; Event after the reporting period; Adjusting event; Non-adjusting event; IAS 10; IASC; IASB (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2008-10-20
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Citations: View citations in EconPapers (1)

Published in The Management Accountant 11.43(2008): pp. 841-843

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