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IAS 10 Events After the Reporting Period - A Closer Look

Author

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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).

Suggested Citation

  • Muthupandian, K S, 2008. "IAS 10 Events After the Reporting Period - A Closer Look," MPRA Paper 36783, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:36783
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    File URL: https://mpra.ub.uni-muenchen.de/36783/1/MPRA_paper_36783.pdf
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    More about this item

    Keywords

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

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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