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1024 |
Non-adjusting
events after the reporting period
ias01-a09
IAS 10, Events after
the reporting period
IAS10-pr10
The amounts on the financial statements are not adjusted
for non-adjusting events after the reporting period.
Non-adjusting events by IAS 1
IAS1-pr76
The following events are non-adjusting
events after the reporting period:
(1) An obligation is refinanced on a long-term basis
(2) A breach of long-term loan agreement is rectified
(3) A waiver is allowed to rectify a breach of long-term loan agreement
Implications:
The events listed above do not adjust the amounts reported on the
financial statements.
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International Accounting
Standards (IAS)