ACCA考试知识点：IAS 10 Ecents after the Balance sheet Date！

ACCA考试知识点要掌握的很多，ACCA考试IAS 10 Ecents after the Balance sheet Date是学员需要掌握的知识点之一。今天融跃小编给大家分享，ACCA考试知识点：IAS 10 Ecents after the Balance sheet Date！

ACCA考试知识点IAS 10 Ecents after the Balance sheet Date要掌握的内容比较多偶，备考ACCA考试的时候，学员需要重视知识点的学习，同时还需要学会知识的融会贯通。

Event occur between BS date and Authorized for issue date.

1、Adjusting event

a)Definition:event after BS dates provides further evidence of conditions that esisted at the end of balance sheet date,including going concern assumption.

b)Examples

Resolution of court case

Bankruptcy of major customer

Evidence of NRV of inventories

Discouvery of fraud or errors that show the financial statements were incorrect

2、Non-adjusting event

a)Definition:event after BS date that is indicative of a condition that arose after the balance sheet date

b)Examples

Destruction of major assets.eg by floor or fire

Major share transactions.including declare dividends after the balance sheet date

Annoucement of a plan to close part of a business

3、Disclosure

a)Definition:Non-adjustment events should be disclosed if they are such

importance that non-disclosure would affect the ability of users to make proper evaluations and decisions.

b)Disclose

The nature of the event

An estimate of its financial effect

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