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- 2023 Issued Standard – IAS 10
The 2023 Issued Standards include all amendments issued up to and including 1 January 2023.
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Events occurring between the reporting date and the date on which the financial statement are authorised for issue should be classified as either adjusting or non-adjusting events.
- Adjusting events provide further evidence of conditions that existed at the reporting date, and result in adjustment to the financial statements.
- Non-adjusting events are indicative of a condition that arose after the end of the reporting period and do not result in adjustment to the financial statements. They should be disclosed if of such importance that non-disclosure would affect the ability of the users to make proper evaluations and decisions.
- Where events after the reporting period indicate that the going concern assumption is not appropriate, these are adjusting events.
- A dividend declared after the reporting period is a non-adjusting event.
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