Events After The Reporting Date Flashcards
1
Q
Adjusting Events
A
material issues that existed at end of reporting period so prior to y/e
2
Q
Non-adjusting events
A
conditions that arose after reporting date.. divs declared after
3
Q
IFRS -IAS 10
A
all up to authorization date
4
Q
ASPE - 3820
A
when fs are completed
5
Q
going concern?
A
state at liquidation value