About this document
IPSAS 14: Events After Reporting Date by plug2303 is a document available to read on EtoBox.
IPSAS 14 outlines the requirements for public sector entities regarding events that occur after the reporting date but before financial statements are authorized for issue. It specifies when to adjust financial statements for such events and mandates disclosures about their nature and financial effects. The standard also addresses the going concern assumption and the treatment of dividends declared after the reporting period.
- Author
- plug2303
- Language
- EN