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IAS 10 Events after reporting date

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › IAS 10 Events after reporting date

  • This topic has 3 replies, 2 voices, and was last updated 3 years ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • April 7, 2022 at 7:33 am #652817
    acca.KP
    Participant
    • Topics: 4
    • Replies: 3
    • ☆

    Hi There, This question is from BPP KIT.
    I Would like to know why Statement 3 is Correct? should ALL non-adjusting event should be disclosed or only material is disclosed?
    Thank you in advance

    Which of the following statements about limited liability companies’ accounting is/are correct?
    1 A revaluation surplus arises when a non-current asset is sold at a profit.
    2 The authorised share capital of a company is the maximum nominal value of shares and loan notes the company may issue.
    3 IAS10 Events After the Reporting Period requires all non-adjusting events to be disclosed in the notes to the financial statement.

    April 7, 2022 at 10:53 am #652829
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54762
    • ☆☆☆☆☆

    It is only material events, however they are only called non-adjusting events if they are material. (If they are not material then they are not disclosed and are not called anything 🙂 )

    April 7, 2022 at 2:48 pm #652836
    acca.KP
    Participant
    • Topics: 4
    • Replies: 3
    • ☆

    okay

    April 7, 2022 at 3:54 pm #652841
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54762
    • ☆☆☆☆☆

    You are welcome!

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘IAS 10 Events after reporting date’ is closed to new replies.

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