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Adjusting v/s non-adjusting events

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Adjusting v/s non-adjusting events

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Stephen Widberg.
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  • June 5, 2021 at 5:12 am #623218
    Noah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    Sir suppose a constructive obligation exists at the year end related to restructuring, And if redundancy costs ACTUAL total cash outflow becomes available after financial statements have been authorised for issue, then it is not an adjusting event right?

    June 5, 2021 at 8:53 am #623231
    Stephen Widberg
    Keymaster
    • Topics: 11
    • Replies: 2837
    • ☆☆☆☆☆

    If a constructive obligation exists at SFP date – recognise a provision in line with IAS 37. So, yes, the FS are adjusted.

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