Capital Management

To find out more, see our Cookies Policy Terms & Conditions Articles. This Standard provides guidance for the accounting treatment of the events, which take place after the reporting period, but before the date of authorization of financial statements for issue, related disclosur… Download International Accounting Standards Easily from following links..... IAS 1 IAS 2 IAS 7 IAS 8 IAS 10 IAS 11 IAS 12 IAS 16 IAS 17 IAS 18 IAS 19 IAS 20 IAS 21 IAS 23 IAS 24 IAS 26 IAS 27 IAS 28 IAS 29 IAS 31 IAS 32 IAS 33 IAS 34 IAS 36 IAS 37 IAS 38 IAS 39 IAS 40 IAS 41 We request you to respect our Hard Work. 2 von 10 table of contents ias 1: presentation of financial statements 3 ias 2: inventories 3 ias 7: cash flow statements 3 ias 8: net profit or loss for the period, fundamental errors and changes in accounting policies 4 ias 10: events after the balance sheet date 4 ias 11: construction contracts 4 ias 12: income taxes 4 ias 14: segment reporting 4 replaces IAS 10 Events After the Balance Sheet Date (revised in 1999) and should be applied for annual periods beginning on or after 1 January 2005. IAS 10 pdf. IFRS 10 was issued in May 2011 and applies to annual periods beginning on or after 1 January 2013. IFRS 10 retains the key principle of IAS 27 and SIC 12: all entities that are controlled by a parent are consolidated. NZ IAS 10 Events after the Reporting Period. As part of the business world, it is normal that some events may take place after the reporting period, but before the date of authorization of financial statements for issue, and which might reflect some information that needs to be considered before the financial statements are authorized for issue. IAS 10 Events after the Reporting Period 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 and about events after the reporting period. This site uses cookies. IAS 10 Event After The Reporting Period 3. h�b```b`0�������A��bl,7^ This inventory had been included in the year-end inventory count at cost of €100,000. Earlier application is encouraged. Shariq Chaudhry +923138577400 shari_ch400@live.co.uk 2. Download *Additional Material is restricted to those with NZ-assigned IP addresses only. IAS 10 was reissued in December 2003 and is applicable for annual reporting periods commencing on or after 1 January 2005. issued by the International Accounting Standards Board (IASB). /Filter /FlateDecode }Q��헜���m�'N�W����Ƚ� �|���4��h��:*�[�4D� Solution Example 4 Per paragraph 9 (b ii) of IAS 10, this is an adjusting event. endobj The IFRS Interpretations Committee has previously considered a number of relevant issues that have been submitted by stakeholders. Definition Events after the reporting period are those events, both favourable and unfavourable, that occur between the reporting date and the date on which the … IAS 10 Events after the Reporting Period (May 2013) Issue Reissuing previously issued Financial Statements The Interpretations Committee was asked to clarify the accounting implications of applying IAS 10 Events after the Reporting Period when previously issued financial statements are reissued in connection with an offering document. /S /Transparency >> /Length 3984 ; It defines both adjusting and non-adjusting events. NZ IAS 10 – This version is effective for reporting periods beginning on or after 1 Jan 2018 (early adoption permitted) Date of issue: Nov 2102 Date compiled to: 31 Dec 2016 . IAS 10 BC International Accounting Standard 10 Events after the Reporting Period Objective 1 The objective of this Standard is to prescribe: (a) when an entity should adjust its financial statements for events after the reporting period; and (b) the disclosures that an entity should give about the date when the financial statements were �R� %z���ewj The sale of inventories after the 2k])�)�����>3���1�֨b�.ƶYyn� '�#b�IŜ:�\ rSP�� (KwX�x 1��5A]��w�XKQ(2ߩ�u� IAS 10 Event After The Reporting Period 3. IAS 8 Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies was issued by the International Accounting Standards Committee in December 1993. GBEs are defined in IPSAS 1, “Presentation of Financial Statements.” Definitions 7. ; It defines both adjusting and non-adjusting events. 12/1/2020 Questionmark Perception Dec 01 2020 | Logged in as : … 12/1/2020 Questionmark Perception Dec 01 2020 | Logged in as : … Tel: +44 (0)20 7246 6410 Fax: +44 (0)20 7246 6411 Email: iasb@ifrs.org International Accounting Standards Board revised IAS 1 as part of the Improvements project and in 2005 the Board amended it as a consequence of issuing IFRS 7 Financial Instruments: Disclosures. IAS 10 Events after the Reporting Period The objective of this Standard is to prescribe: (a) when an entity should adjust its financial statements for events after the reporting period; and (b) the disclosures that an entity should give about the date when the financial IAS Book PDF. The sale of inventories after the Two types of events can be identified: Shariq Chaudhry +923138577400 shari_ch400@live.co.uk 2. Solution Example 4 Per paragraph 9 (b ii) of IAS 10, this is an adjusting event. 1996), income taxes and repealed the previous IAS 12 (reformatted 1994), accounting for taxes on income. Revised December 2003. Revised December 2003. IFRS 10 applies both to traditional entities and to special purpose (or structured) entities and replaced the corresponding requirements of both IAS 27 ‘Consolidated and Separate Financial Statements’ (IAS 27) (2008) and SIC-12 ‘Consolidation – Special Purpose Entities’ (SIC-12). IFRS 10 outlines the requirements for the preparation and presentation of consolidated financial statements, requiring entities to consolidate entities it controls. Definition Events after the reporting period are those events, both favourable and unfavourable, that occur between the reporting date and the date on which the financial statements are authorized for issue. {�J��4�05�k��E�Y+��oolf�Q��O�Q;�ւP�Л`�Z�%��v�>ְ��@@;���BRh3z���/ʽ?�\����9��qV�-ӹ�;�^���ſ��lI������>��_k"� �f���}�M�Ҟ��7�inLm��Ӭ� This will give you a lot of information if you are preparing it. We IASSolution.com team is committed to provide quality education, guidance, and free IAS Study materials to encourage self-study for UPSC CSE. 2 von 10 table of contents ias 1: presentation of financial statements 3 ias 2: inventories 3 ias 7: cash flow statements 3 ias 8: net profit or loss for the period, fundamental errors and changes in accounting policies 4 ias 10: events after the balance sheet date 4 ias 11: construction contracts 4 ias 12: income taxes 4 ias 14: segment reporting 4 Back to Course Next Lesson. On December 18, 2003, the International Accounting Standards Board (IASB) issued the revised version of IAS 10. ���1�@7cv6�o�Q��;��[�Хj2��zj�Kxz(����7˘�˴RA$��n��� IAS 10 indeholder et krav om, at regnskabet ikke må ud-arbejdes ud fra forudsætningen om going concern, hvis ledelsen efter regnskabsperioden beslutter, at virksom-heden skal likvideres, standser aktiviteterne, eller ledel-sen vurderer det som urealistisk, at … In May 1999, IAS 10 (revised 1999), events after the balance sheet date, amended paragraph 88. Moreover, Click here to download the IAS events after the reporting period PDF summary. IFRS 10 applies to all investees and replaces the previous models for determining control found in IAS 27 and the interpretive guidance for special purpose entities found in SIC-12. IAS 1 is applicable for annual reporting periods commencing on or after 1 January 2009. This site uses cookies. We IASSolution.com team is committed to provide quality education, guidance, and free IAS Study materials to encourage self-study for UPSC CSE. The definition in IAS 10 is: Events after the balance sheet date are those events, both favourable and unfavourable, that occur between the balance sheet date and the date when the financial statements are authorised for issue. Effective 1 January 2005. Dear Aspirants, The 10 PM Daily Current Affairs Quiz will be focused on UPSC Prelims 2021. IAS 10 – Events After the Reporting Period Quiz Free IFRS Quizzes IAS 10 – Events After the Reporting Period Quiz ) , () ) Previous Lesson. The IASC issued revised IAS 10, Events After the Balance Sheet Date in May 1999, which supersedes those portions of IAS 10 (1978) dealing with events after the balance sheet date. ����y�LH�e�$Q��\.H�e�� IFRS 10 Consolidated Financial Statements is issued by the International Accounting Standards Board (IASB), 30 Cannon Street, London EC4M 6XH, United Kingdom. 1996), income taxes and repealed the previous IAS 12 (reformatted 1994), accounting for taxes on income. confused with IAS (International Accounting Standards), which are older standards that IFRS has rep laced. Title: Microsoft PowerPoint - IFRS-IAS10-H1-IAS10 handout Author: Catharine Created Date: 2/7/2014 1:53:57 PM Vision IAS Prelims 2021 Test 18 With Solutions PDF [Prelims 2021 Test Series] Here Each and Every PDF is provided for Free and should be used for Education purposes only. /MediaBox [0 0 595 842] Intangible assets – IAS 38 30 Property, plant and equipment – IAS 16 31 Investment property – IAS 40 32 Impairment of assets – IAS 36 33 Lease accounting – IAS 17, IFRS 16 34 Inventories – IAS 2 35 Provisions and contingencies – IAS 37 36 Events after the reporting period and financial commitments – IAS 10 … H�O%�k,7��?�n���M�O��K�-��ț��U�����j��`���y����O�Y��>��)����\ ��z\�6��������ZM�kz!j�p#ܢT�ˋ�߿�߬;�Vpwb:��s�Һ�2z0��)H�� An enterprise should disclose the date when the financial statements were authorised for issue and who gave that authorisation. This post contains links to download all our online UPSC (IAS) Study Materials in PDF, which are completely free. OBJECTIVE The objective of IAS 10 is to prescribe: a. when an entity should adjust its financial statements for events after the reporting period; and b.

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