IAS 10 | Events After the Reporting Period | Adjusting vs. Non-Adjusting Events

In this lecture, we explore IAS 10 – Events After the Reporting Period, a crucial IFRS standard that helps determine how post-reporting date events should be accounted for in financial statements. Learn the difference between adjusting and non-adjusting events and their impact on financial reporting.

🔹 Topics Covered:
✔️ Overview of IAS 10 – Scope & Objectives
✔️ Definition of Events After the Reporting Period
✔️ Adjusting vs. Non-Adjusting Events (With Examples)
✔️ Disclosure Requirements & Financial Statement Impact
✔️ Dividend Recognition After the Reporting Period
✔️ Practical Scenarios & Application

📌 Who Should Watch?
✅ Accountants & Auditors
✅ Finance Professionals & CFOs
✅ Business Owners & Investors
✅ IFRS Students & Enthusiasts

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Видео IAS 10 | Events After the Reporting Period | Adjusting vs. Non-Adjusting Events канала Alireza Golrokh Academy