Chapter22IAS10andIAS34
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1、Chapter 22 IAS 10 and IAS 34Professional Accounting Education Provided by Academy of Professional Accounting (APA) ACCA P2 Corporate Reporting(INT.) 公司报告(国际会计准则) Chapter22 IAS 10&IAS 34 ACCA Lecturer: Roy Wang ACCA Research Institute 2 IAS 10 events after the reporting period 1 IAS 3 ACCAspace 中
2、国ACCA特许公认会计师教育平台 3 Events after the reporting period are those events,that occur between the year end and the date on which the financial statements are authorised for issue IAS 10 events after the reporting period Copyright ? ACCAspace ACCAspace 中国ACCA特许公认会计师教育平台 ACCAspace 中国ACCA特许公认会计师教育平台 5 Adjus
3、ted event Change in judgments, estimate or assumptions after the year end. Inventory sold at loss. Customer go bankrupt. Going concern problem. IAS 10 events after the reporting period Copyright ? ACCAspace ACCAspace 中国ACCA特许公认会计师教育平台 6 Non-adj. Disclosure 1: Fire destroyed the inventory after the y
4、ear end 2: Dividends are declared after the year end or share issues after the year end (no link between figures and events) IAS 10 events after the reporting period Copyright ? ACCAspace ACCAspace 中国ACCA特许公认会计师教育平台 8 Companies are not required to prepare the interim financial reporting. But if you
5、want to do so then youcan follow the guidance given by IAS 34. Interim financial reporting period is the period that is less than 1 year. Many companies do this every six months and then they should issue the financial statements within 60 days following the guidance. IAS 3 ACCAspace 中国ACCA特许公认会计师教育
6、平台 9 ? The content within the account may include: Statement of Financial Position, Statement of profit or loss and other comprehensive income; Statement of changes in equity, Statement of cash flow, Explanatory note: related party transactions; litigation settlements; acquisition and disposals of PPE IAS 34 Interim financial reporting Professional Accounting Education Provided by Academy of Professional Accounting (APA) ACCA Research Institute
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