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IAS 10 Events after the Reporting Period

IAS 10 Events after the Reporting Period prescribes when an entity should adjust its financial statements for events after the reporting period and the disclosures that an entity should give about the date when the financial statements were authorised and about events after the reporting period.

Revised December 2003. Effective 1 January 2005.

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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.

Which version of the standard?

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Annual period starts
Effective version of standard
Notes on amendments 
On or after 1 January 2020 IAS 10 2019 Issued Standards
Includes amendments 1 and 2
1 January 2018 – 31 December 2019
IAS 10 2019 Required Standards
Includes amendment 1
1 January 2016 – 31 December 2017
IAS 10 2017 Required Standards
Does not include the amendment

Required Standards book for a particular year assumes that there is no early application of issued but not yet effective IFRSs; The Issued Standards book assumes early application of all issued IFRSs.

For the latest version of the standard, and where the amendments are to be adopted early, refer to IAS 10 2019 Issued Standards.

Recent amendments

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The following interpretations refer to IAS 10

This page was last updated 25 March 2019