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

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2
Q

Non-adjusting events

A

conditions that arose after reporting date.. divs declared after

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3
Q

IFRS -IAS 10

A

all up to authorization date

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4
Q

ASPE - 3820

A

when fs are completed

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5
Q

going concern?

A

state at liquidation value

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