About this document
PAS 10: Events After Reporting Period by Ruth Concepcion Fortu Crisanto-Batitis is a document available to read on EtoBox.
This document defines and discusses events after the reporting period according to PAS 10. It notes that events after the reporting period are those that occur between the end of the reporting period and the date the financial statements are authorized for issue. There are two types - adjusting events, which provide evidence of conditions that existed at the end of the reporting period, and non-adjusting events, which provide evidence of conditions that arose after the reporting period. Examples of each are
- Author
- Ruth Concepcion Fortu Crisanto-Batitis
- Language
- EN