【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...
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),...
Events after the reporting period Eventsafterthereportingperiod Definitions Eventsafterthereportingperiod arethoseevents,bothfavourableandunfavourable,thatoccurbetweenthebalancesheetdateandthedatewhenthefinancialstatementsareauthorisedforissue.Twotypesofeventscanbeidentified:(a)thosethatprovideevidenceofconditionsthat...
IAS 10© IASCF1053International Accounting Standard 10Events after the Reporting PeriodThis version includes amendments resulting from IFRSs issued up to 31 December 2008.IAS 10 Events After the Balance Sheet Date was issued by the International AccountingStandards Committee in May 1999. It replaced...
IAS 10 International Accounting Standard 10 Events after the Reporting Period This version includes amendments resulting from IFRSs issued up to 31 December 2009. IAS 10 Events After the Balance Sheet Date was issued by the International Accounting Standards Committee in May 1999. It replaced those ...
acca基础ias 10 events after the reporting period主要定义报告期后事项指期末至财务报表批准报出日之间发生有.pdf,KEY DEFINITIONS Adjusting event is an event after the reporting period that provides further evidence of conditions that existed at of the report
IAS 10 deals with the effects of events after the reporting period on an entity's financial statements. IAS 10 defines events after the reporting period as events that occur after an entity's reporting period, but before the date when the financial statements are authorized for issue. The ...
Events after reporting period (IFRS 15) transaction btw yr end & FS athorised for issue Adj event: evidence of conditions that existed at end of reporting period Non-adj event: indicative of conditions arose after if going concern implications: adj if no going concern implications but mat ...
30. Events after the reporting period General information Accounting policies Scope of consolidation Acquisitions Subsidiaries Investments in associates and joint ventures Notes to the income statement Notes to the statement of financial position – Assets Notes to the statement of financial position –...