IAS 10 — Events After the Reporting Period | 台灣之美
IAS10containsrequirementsforwheneventsaftertheendofthereportingperiodshouldbeadjustedinthefinancialstatements.
IAS 10 Events After The Reporting Period contains requirements for when events after the end of the reporting period should be adjusted in the financial statements. Adjusting events are those providing evidence of conditions existing at the end of the reporting period, whereas non-adjusting events are indicative of conditions arising after the reporting period (the latter being disclosed where material).
IAS 10 was reissued in December 2003 and applies to annual periods beginning on or after 1 January 2005.
July 1977 Exposure Draft E10 Contingencies and Events Occurring After the Balance Sheet Date October 1978 IAS 10 Contingencies and Events Occurring After the Balance Sheet Date effective 1 January 1980 1994 ...
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國際會計準則第10 號報導期間後事項 | 台灣之美
IN4. 前一版國際會計準則第10 號之主要變動為有限度地闡明第12 及13 段(前一版國. 際會計準則第10 號第11 及12 段)。修訂後該段規定,若企業於報導期間後宣告. 股利,則 ... Read More
IAS 10 報導期間後事項(Events After the Reporting Period) | 台灣之美
IAS 10 簡覽 ... 任何先前已依IAS 37 之規定認列與該案件相關之負債準備或認列新負債準備。 ... 揭露或有負債,因該和解提供IAS 37.16 所規定應考慮之額外證據。 Read More
國際會計準則第10 號「報導期間後事項」簡介 | 台灣之美
(b) 對何日為通過發布財務報表日及報導期間後事項,企業所應作之揭. 露。 IAS10 適用於報導期間後事項之會計處理及揭露。 二、國際會計準則第10 號「報導期間 ... Read More
IAS 10 — Events After the Reporting Period | 台灣之美
IAS 10 contains requirements for when events after the end of the reporting period should be adjusted in the financial statements. Read More
IAS 10 – 2021 Issued IFRS Standards (Part A) | 台灣之美
IAS 10. Events after the Reporting Period. In April 2001 the International Accounting Standards Board (Board) adopted IAS 10 Events. After the Balance Sheet ... Read More
國際會計準則第10號 | 台灣之美
國際會計準則第1O號-或有事項和資產負債表日以後發生的事項》(1978年10月公佈,1994年11月格式重排) 英文名=IAS 10–Events After the Reporting Period 首次生效 ... Read More
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