Learning outcomes

What will you learn?

The distinction between adjusting and non-adjusting events after the reporting period.

How to evaluate and account for post-reporting period events in financial statements.

Disclosure requirements for significant non-adjusting events.

The impact of post-reporting events on the going concern assumption.

Real-world examples to reinforce practical understanding of IAS 10.

Course content

Participants

Who is this course designed for?

Accounting and finance students seeking to expand their IFRS knowledge.

Professionals involved in preparing or auditing financial statements.

Business owners and managers who want to understand reporting obligations after the balance sheet date.

Financial consultants advising clients on compliance with international standards.

Pre-requisites

Necessary Qualifications

A basic understanding of accounting and financial statements.

No prior IFRS knowledge required, though familiarity is helpful.

Ideal for beginners and early-career professionals in finance and accounting.

Course Content

What will you study?

Objective and scope of IAS 10

Definitions and types of events after the reporting period

Recognition and measurement of adjusting events

Disclosure of non-adjusting events

Dividends and their treatment post-reporting date

The going concern principle in light of post-period developments

Disclosure requirements and authorization for issue date