ACCA考试知识点要掌握的很多，ACCA考试IAS 10 Ecents after the Balance sheet Date是学员需要掌握的知识点之一。今天融跃小编给大家分享，ACCA考试知识点：IAS 10 Ecents after the Balance sheet Date！
ACCA考试知识点IAS 10 Ecents after the Balance sheet Date要掌握的内容比较多偶，备考ACCA考试的时候，学员需要重视知识点的学习，同时还需要学会知识的融会贯通。
Event occur between BS date and Authorized for issue date.
1、Adjusting event
a)Definition:event after BS dates provides further evidence of conditions that esisted at the end of balance sheet date,including going concern assumption.
b)Examples
Resolution of court case
Bankruptcy of major customer
Evidence of NRV of inventories
Discouvery of fraud or errors that show the financial statements were incorrect
2、Non-adjusting event
a)Definition:event after BS date that is indicative of a condition that arose after the balance sheet date
b)Examples
Destruction of major assets.eg by floor or fire
Major share transactions.including declare dividends after the balance sheet date
Annoucement of a plan to close part of a business
3、Disclosure
a)Definition:Non-adjustment events should be disclosed if they are such
importance that non-disclosure would affect the ability of users to make proper evaluations and decisions.
b)Disclose
The nature of the event
An estimate of its financial effect
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