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EMPHASIS OF MATTER PARAGRAPH

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › EMPHASIS OF MATTER PARAGRAPH

  • This topic has 2 replies, 2 voices, and was last updated 7 years ago by noxchi.
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  • November 27, 2015 at 2:04 am #285606
    noxchi
    Member
    • Topics: 12
    • Replies: 23
    • ☆

    sir
    an explosion occur after year end which is non adjusting event.we need to bring attention of shareholders through emphasis of matter paragraph or notes to financial statements?

    November 27, 2015 at 5:15 am #285618
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10193
    • ☆☆☆☆☆

    You can only emphasise something that is already properly disclosed in the FS.

    If the company has inserted a note about the explosion then the EoM will refer to that.

    If the company FS have no note, but should have, the FS do not show a T&F view and the audit opinion needs modified – probably to a qualified opinion.

    November 27, 2015 at 5:56 am #285623
    noxchi
    Member
    • Topics: 12
    • Replies: 23
    • ☆

    thank you sir,it’s clear

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