Nov 06, 2016 · ACCA P2 Events after the reporting date (IAS 10) Free lectures for the ACCA P2 Corporate Reporting Exams. Events after the balance sheet date are significant financial events that occur after the date of the balance sheet, but prior to the date that the financial statements are issued. For example, a company's balance sheet that has the heading of December 31, 2012 might not be finalized and distributed until February 1, 2013. HKAS 10 IAS 10 Events after the Balance Sheet Date - - N/A N/A This comparison was developed by the Institute’s Financial Reporting Standards Committee (FRSC). It is intended to be a high level comparison between the application of HKFRS and IFRS 1 First-time Adoption of International Financial Reporting Standards.

AS - 4 - Contingencies and Events Occurring After Balance Sheet Date S. No. Topic IFRS IND AS AS IAS - 10 - Events after the Reporting Period IND AS - 10 - Events after the Reporting Period AS - 4 - Contingencies and Events Occurring After Balance Sheet Date 1. Reporting of breach of a material provision of a long-term loan arrangement In case ... Adjust financial statements for adjusting events - events after the balance sheet date that provide further evidence of conditions that existed at the end of the reporting period, including events that indicate that the going concern assumption in relation to the whole or part of the enterprise is not appropriate. [IAS 10.8]