IAS 10 Events After Reporting Period | Adjusting vs Non-Adjusting + Disclosures скачать в хорошем качестве

IAS 10 Events After Reporting Period | Adjusting vs Non-Adjusting + Disclosures

IAS 10 explains how to treat events that occur after the reporting period but before the financial statements are authorized for issue. In this lecture, we break down adjusting vs non-adjusting events, how to account for them, and what disclosures are required—using simple examples for ACCA & IFRS learners. ✅ What you’ll learn: Reporting period vs authorization date Adjusting events (recognized in the FS) Non-adjusting events (disclose only) Going concern impact Dividends after reporting date Common exam traps + quick revision summary Subscribe for daily IAS/IFRS lectures 3) Chapters / Timestamps Introduction to IAS 10 Key dates: reporting period vs authorization date Adjusting events (definition) Adjusting event examples Non-adjusting events (definition) Non-adjusting event examples Going concern consideration Dividends declared after reporting period Disclosure requirements Quick recap + exam tips IAS 10, IAS 10 events after reporting period, adjusting events, non adjusting events, IAS 10 summary, IFRS IAS 10, ACCA IFRS, financial reporting, events after reporting date, going concern IAS 10, dividends after reporting period, IFRS lecture, ACADX #IAS10 #IFRS #ACCA #Accounting #FinancialReporting