“IAS 10 – Events After the Reporting Period | Clear & Simple Explanation”
Автор: Accounting School
Загружено: 2026-01-16
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📘 IAS 10 – Events after the Reporting Period | Explained Simply
Understanding IAS 10 is essential for accurate financial reporting and strong performance in professional accounting examinations. This video explains how events occurring after the reporting period should be treated before financial statements are authorised for issue.
In this reel, you will learn: ✔ The objective and scope of IAS 10
✔ The difference between adjusting and non-adjusting events
✔ Recognition and measurement principles
✔ Disclosure requirements for material events
✔ Why IAS 10 is critical for exams, audit, and practical reporting
This lesson is designed for CA, ACCA, CMA, and accounting students, as well as finance professionals who want a clear and structured understanding of international accounting standards.
📖 IAS 10 is issued by the International Accounting Standards Board to ensure financial statements reflect relevant information available up to the authorisation date.
📌 Follow Accounting School for more: • Clear IFRS explanations
• Exam-oriented accounting concepts
• Professional financial reporting insights
#IAS10 #AccountingStandards #IFRS #FinancialReporting #AccountingStudents #Audit #CA #ACCA #AccountingSchool
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