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Chapter 10

Events after the reporting period,

provisions and contingencies

Outcome

By the end of this session you should be able to:

 apply and discuss accounting for events after the reporting period

 determine and report going concern issues arising after the reporting date

 apply and discuss the recognition, derecognition and measurement of
provisions, contingent liabilities and contingent assets

 calculate and discuss restructuring provisions

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 10 of your Study Text

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