13. Events After The End Of The Reporting Period
Events after the end of the reporting period Introduction 13.1. This module applies to all charities whether the accounts are prepared under the FRSSE or FRS 102. 13.2. Examples of non-adjusting events that should be disclosed are: ... Get Document
Chapter 11
Chapter 11. COMPLETING THE AUDIT. 11.1 Learning Objectives. Other examples of these events that require adjustment of financial statements are: (non-adjusting events after the reporting period). The first type requires adjustment to the financial statements and the second type, if ... Read Here
Events After The Balance Sheet Date - Thiangco.com.my
Events after the balance sheet date are those events, both 21. Where non-adjusting events after the balance sheet date are of such 22. The following are examples of non-adjusting events after the balance ... Fetch Full Source
AICAS FIRST IFRS WORKSHOP26TH JUNE 2010IAS 10 – EVENTS AFTER THE REPORTING PERIOD. CA Rajiv Kohli CA DeeptiKheror. B Com . Hons. FCA DISA, B. EXAMPLES OF NON-ADJUSTING EVENTS. Under AS 4, non-adjusting events are required to be disclosed in the report of the approving authority, for ... Get Doc
ACCA F7 Lecture 12 IAS 40, 38, 20, 23 Recap - YouTube
Recap of full course lecture available at www.mapitaccountancy.com. Illustrations & answers available in full course. Category Education; IAS 10-L1- Adjusting and non adjusting events after reporting date - Duration: 8:03. tabaldiaccounting 7,912 views. 8:03 Loading more ... View Video
Deferral - Wikipedia, The Free Encyclopedia
A Deferral, in accrual accounting, As a result, adjusting entries are required to reconcile a flow of cash (or rarely other non-cash items) with events that have not occurred yet as either liabilities or assets. ... Read Article
Develop The Chart Of Accounts For Your Small Business
Develop the Chart of Accounts for your Small Bu… 2. The Balance Sheet 3. Accounting 101: 5 Types of Adjusting Entries; Small Business Bookkeeping Current Events, Issues, and Finance Glossary for Business; ... Read Article
An Investigation Of How Auditors Search For And Discover ...
An Investigation of How Auditors Search for and Discover Subsequent Event Evidence, and Factors that Influence this Audit Task SUMMARY Subsequent events are events and/or transactions that occur after the balance sheet date ... Fetch This Document
Hong Kong Financial Reporting Standards: HKAS 37 And HKAS 10 ...
Hong Kong Financial Reporting Standards: HKAS 37 and HKAS 10 (Part II) HKAS 10 ‘’Events after the Reporting Period’’ with further examples to illustrate how Non-adjusting events represent events that are indicative of conditions that arose ... Retrieve Full Source
Edited Transcript Of HAS Earnings Conference Call Or Presentation 8-Feb-16 1:30pm GMT
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Features - HKIAAT
Sheet Date’’, with further examples to illustrate how to judge whether a given situation should fall under HKAS 37 or In addition to adjusting events and non-adjusting events, HKAS 10 also deals with two other items – dividends and going concern. ... View Document
IAS 10 Eng - Siteresources.worldbank.org
Non-adjusting events after the reporting period, which require disclosure 11 The following are examples of non-adjusting events after the reporting period that would generally result in disclosure: ... Retrieve Content
Www.pwc.gr US GAAP And IFRS Accounting And Reporting Issues ...
And reporting issues for shipping companies a non-current liability (non-adjusting subsequent event). IFRS Under US GAAP even if the waiver is obtained after the only when events or changes in circumstances indicate that ... Read Content
Events After The Balance Sheet Date - Assb.gov.sg
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 The following are examples of non-adjusting events after the balance sheet date that would ... View Doc
SSAP 9 Events After The Balance Sheet Date
SSAP 9 (January 2001) 5 Non-adjusting events after the balance sheet date 20. Where non-adjusting events after the balance sheet date are of such importance that non- ... Doc Retrieval
IAS 37-Restructuring Provisions Class example - YouTube
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Oaktree Announces Fourth Quarter And Full-Year 2015 Financial Results
LOS ANGELES--(BUSINESS WIRE)--Oaktree Capital Group, LLC (NYSE: OAK) today reported its unaudited financial results for the fourth quarter and year ended December 31, 2015. Jay Wintrob, Chief Executive Officer, said, “The volatile and challenging investment environment did not diminish our ability to raise a significant amount of capital in 2015. With $23 billion of gross capital raised in the ... Read News
FRS 21 Events - Tait | Chartered Accountants
FRS 21 – Events after the Balance Sheet Date Financial Reporting Standard 21 (FRS 21), issued on 20 May 2004, is effective for accounting periods commencing on or after 1 January 2005. Examples of adjusting and non adjusting events Adjusting Events/ ... Return Doc
Events After The Reporting Period
730 9 The following are examples of adjusting events after the reporting period that require an entity to adjust the amounts recognised in its financial statements, or to recognise items ... View Document
Disclosures In Financial Statements (IFRS/US GAAP)
Disclosures in Financial Statements (IFRS/US GAAP) Who should attend IAS 10 «Events after the Balance Sheet Date» Adjusting and non-adjusting events Disclosure requirements ... Read Full Source
Lecture #41 AS 4 Contingencies And Events Occurring After The ...
Adjusting Events and Non Adjusting Events - Minh Nguyen - Duração: 8:03. Minh Nguyen 257 visualizações. 8:03 Subsequent events - some worked examples - Duração: 9:20. AmandaLovesToAudit 9.104 visualizações. 9:20 ... View Video
Using The TDBGrid Control In Delphi Database Apps
How to AutoFit the Columns in the TDBGrid Adjusting Column Widths to Fit the Widest Entry in a DBGrid Column. How to Highlight Non-Focused DBGrid Selected Row; How to AutoFit the Columns in the TDBGrid; Highlighting Delphi's DBGrid Row On Mouse Hover; ... Read Article
Indian Accounting Standard ( Ind AS) 10 Events After The ...
Indian Accounting Standard (Ind AS) 10 Events after the Reporting Period (This Indian Accounting Standard includes paragraphs set in bold type and plain type, The following are examples of non-adjusting events after the reporting period that would ... Doc Viewer
Parkway Reports Full-Year And Fourth Quarter 2015 Results
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1) Related Party Disclosures 2) Changes In Accounting ...
1) Related party disclosures 2) Changes in accounting policies, accounting estimates and errors 3) Events after balance sheet date Ing. Jana HINKE, Ph.D. ... Get Doc
IAS 10 - Wikipedia, The Free Encyclopedia
Non-adjusting events need also be disclosed where material. IAS 10 (titled Events After the Balance Sheet Date) Examples of material non-adjusting events include a major acquisition or disposal of an asset of subsidiary, ... Read Article
Adjusting Entries - Wikipedia, The Free Encyclopedia
In accounting/accountancy, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. ... Read Article
Accounting For Governmental Operating Activities Illustrative ...
Accounting for Governmental Operating Activities—Illustrative Transactions and Financial Statements. 4-2 Examples: Motor fuel taxes External events in which a government gives/ ... Retrieve Document
Subsequent Events: Codification Of Accounting And Financial ...
Subsequent Events: Codification of Accounting and Financial Auditing Standards indicate that there may be substantial doubt about a non- revised the examples of nonrecognized events in paragraph 16 to ... Retrieve Document
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