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IAS 10 Events After the Reporting Period - A Closer Look

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  • Muthupandian, K S

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).

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File URL: http://mpra.ub.uni-muenchen.de/36783/
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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 36783.

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Date of creation: 20 Oct 2008
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Publication status: Published in The Management Accountant 11.43(2008): pp. 841-843
Handle: RePEc:pra:mprapa:36783

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Keywords: International Accounting Standard; Event after the reporting period; Adjusting event; Non-adjusting event; IAS 10; IASC; IASB;

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