ACCA考試知識點：IAS 10 Ecents after the Balance sheet Date！

ACCA考試知識點要掌握的很多，ACCA考試IAS 10 Ecents after the Balance sheet Date是學(xué)員需要掌握的知識點之一。今天融躍小編給大家分享，ACCA考試知識點：IAS 10 Ecents after the Balance sheet Date！

ACCA考試知識點IAS 10 Ecents after the Balance sheet Date要掌握的內(nèi)容比較多偶，備考ACCA考試的時候，學(xué)員需要重視知識點的學(xué)習(xí)，同時還需要學(xué)會知識的融會貫通。

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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