Munich Personal RePEc Archive

IAS 10 Events After the Reporting Period - A Closer Look

Muthupandian, K S (2008): IAS 10 Events After the Reporting Period - A Closer Look. Published in: The Management Accountant , Vol. 43, No. 11 (November 2008): pp. 841-843.

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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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