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International Accounting Standard (IAS) 10 «Events after the Balance Sheet Date» |
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International Accounting Standard
(IAS) 10
Events after the Balance Sheet Date
См. Методические рекомендации по применению международного стандарта бухгалтерского учета (IAS) 10 «События после даты баланса»
См. документ на русском языке
This version includes amendments resulting from new and amended IFRSs issued up to 31 December 2005.
Contents | paragraphs |
INTRODUCTION | IN1-IN4 |
INTERNATIONAL ACCOUNTING STANDARD 10 EVENTS AFTER THE BALANCE SHEET DATE | |
OBJECTIVE | 1 |
SCOPE | 2 |
DEFINITIONS | 3-7 |
RECOGNITION AND MEASUREMENT | 8-13 |
Adjusting events after the balance sheet date | 8-9 |
Non-adjusting events after the balance sheet date | 10-11 |
Dividends | 12-13 |
GOING CONCERN | 14-16 |
DISCLOSURE | 17-22 |
Date of authorisation for issue | 17-18 |
Updating disclosure about conditions at the balance sheet date | 19-20 |
Non-adjusting events after the balance sheet date | 21-22 |
EFFECTIVE DATE | 23 |
WITHDRAWAL OF IAS 10 (REVISED 1999) | 24 |
APPENDIX | |
Amendments to other pronouncements | |
APPROVAL OF IAS 10 BY THE BOARD | |
BASIS FOR CONCLUSIONS | |
International Accounting Standard 10 Events after the Balance Sheet Date (IAS 10) is set out in paragraphs 1-24 and the Appendix. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 10 should be read in the context of its objective and the Basis for Conclusions, the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance. |
Introduction
IN1 International Accounting Standard 10 Events after the Balance Sheet Date (IAS 10) replaces IAS 10 Events After the Balance Sheet Date (revised in 1999) and should be applied for annual periods beginning on or after 1 January 2005. Earlier application is encouraged.
Reasons for revising IAS 10_____________________________________________________
IN2 The International Accounting Standards Board developed this revised IAS 10 as part of its project on Improvements to International Accounting Standards. The project was undertaken in the light of queries and criticisms raised in relation to the Standards by securities regulators, professional accountants and other interested parties. The objectives of the project were to reduce or eliminate alternatives, redundancies and conflicts within the Standards, to deal with some convergence issues and to make other improvements.