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IAS 10 Events After the Reporting Period

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › IAS 10 Events After the Reporting Period

  • This topic has 3 replies, 2 voices, and was last updated 9 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • December 23, 2015 at 3:53 pm #292645
    yushanshan
    Member
    • Topics: 84
    • Replies: 70
    • ☆☆

    Hi sir,
    I have trouble understanding the three events belong to ” events occur after the reporting date of a company but before the financial statement are authorised for issue are classified as adjusting events in accordance with IAS 10 Events After the Reporting Period.”

    1 A change in tax rate announced after the reporting date, but affecting the current tax liability.
    2 The discovery of a fraud which had occurred during the year.
    3 The determination of the sale proceeds of an item of plant sold before the year end.

    December 23, 2015 at 10:08 pm #292677
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    1 fixes with greater certainty an amount or estimate as at the balance sheet date

    2 again, the discovery relates to a condition or situation that DID exist as at the balance sheet date

    3 once again, the determination of the price has fixed with greater certainty an amount or estimate as at the balance sheet date

    December 24, 2015 at 12:09 am #292681
    yushanshan
    Member
    • Topics: 84
    • Replies: 70
    • ☆☆

    Thanks.
    Christmas is approaching, early to wish you Merry Christmas! Best Regard!

    December 24, 2015 at 8:18 am #292690
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    Thank you, and the same to you too 🙂

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    Posts
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