Adjusting events - PowerPoint PPT Presentation

Accounting Standards

Accounting Standards. Liabilities, reserves and events after the reporting period. Why is it important?. The classification of items as liabilities, reserves or nothing at all affects the figures used in several key ratios

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FAC3701 2012

FAC3701 2012. EVENTS AFTER THE REPORTING PERIOD IAS 10. EVENTS AFTER THE REPORTING PERIOD. STUDY OBJECTIVES: NOTION OF ‘EVENTS AFTER REPORTING DATE’ ADJUSTING EVENTS NON-ADJUSTING EVENTS GOING CONCERN DIVIDENDS DISCLOSURE. 1. NOTION OF ‘EVENTS AFTER REPORTING DATE.

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120 views • 8 slides

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