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).
| Item Type: | MPRA Paper |
|---|---|
| Original Title: | IAS 10 Events After the Reporting Period - A Closer Look |
| Language: | English |
| Keywords: | International Accounting Standard; Event after the reporting period; Adjusting event; Non-adjusting event; IAS 10; IASC; IASB |
| Subjects: | M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting |
| Item ID: | 36783 |
| Depositing User: | Muthupandian K S |
| Date Deposited: | 21 Feb 2012 11:34 |
| Last Modified: | 26 Sep 2019 22:01 |
| References: | Muthupandian K S (2008). IAS 10, Events After the Reporting Period - A Closer Look, The Management Accountant, November, Vol. 43 No. 11 |
| URI: | https://mpra.ub.uni-muenchen.de/id/eprint/36783 |
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