Page 5 - PowerPoint Presentation
P. 5

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.








                                                                                                                                       5
   1   2   3   4   5   6   7   8   9   10