great events after the reporting date, etc ( 六 ) 重大 的期后 事项 等。 SPC · IPSAS 14 Events after the reporting date; 国际公共部门会计准则14——报告日后的事项; UN-2 Events after the reporting date 报告日期之后的事项 UN-2 Events after the reporting date 报告日之后发生的...
Summary This chapter presents an overview of the "Events After the Reporting Date" (IAS 10) standard prescribes the circumstances under which an entity should adjust its financial statements for events that occur after the end of the reporting period. The events that occur between the reporting ...
【非调整事项的定义】An event after the reporting period that is indicative of acondition that arose after the end of the reporting date. 指的是资产负债表日后发生的事项(与上期无关的大事)新的事项;对其会计处理:只需要披露,不需要调整,披露的内容有事件的性质和可能的财务影响。 【Goingconcern】 还有...
【非调整事项的定义】An event after the reporting period that is indicative of a condition that arose after the end of the reporting date. 指的是资产负债表日后发生的事项(与上期无关的大事)新的事项;对其会计处理:只需要披露,不需要调整,披露的内容有事件的性质和可能的财务影响。 【Going concern】 还...
Which of the following material events after the reporting date and before the financial statements are approvedare adjusting events? (1) A valuation of property providing evidence of impairment in value at the reporting date. (2) Sale of inventory held at the reporting date for less than cost...
Summary This chapter presents an overview of the "Events After the Reporting Date" (IAS 10) standard prescribes the circumstances under which an entity should adjust its financial statements for events that occur after the end of the reporting period. The events that occur between the reporting ...
Events after the reporting date – ACCA Financial Reporting (FR) recommendsthe new interactive BPP books for March and June 2025 exams. Get your discount code >> Reader Interactions Comments alawi sayed May 19, 2021 at 12:40 pm Hi Thanks for the lecture,...
aEvents after the reporting period are those events, favourable(有利的) and unfavourable(不利的), that occur between the end of the reporting period(会计报表期间) and the date when the financial statements are authorised for issue 事件在报告期以后是那些事件,有利(有利的)和不赞同(不利的),...
(expected) date of approval of the financial statements. Among other things, IAS 10 determines when an event that occurs after the reporting date will result in the financial statements being adjusted, or where such events merely require disclosure within the financial statements. Such events are ...
Among other things, IAS 10 determines when an event that occurs after the reporting date will result in the financial statements being adjusted, or where such events merely require disclosure within the financial statements. Such events are referred to in IAS 10 as ‘adj...