Page 151 - Finac1 Test 4 Slides
P. 151

EVENTS AFTER THE REPORTING PERIOD



            Outcomes









            • Identify the purpose of IAS 10 Events after the


                Reporting Period.


            • Define events after the reporting period.



            • Differentiate between adjusting and non-adjusting

                events after the reporting date.



            • Recognise and measure adjusting events after the

                reporting date.



            • Disclose material non-adjusting events after the

                reporting date.












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