International Financial
Reporting Standards (IFRS) Notes
IFRS Notes
11002
IAS 10: Events after the reporting
period
IAS 10-pr3
Events after the reporting period
are the events that occur between (1) and (2)
(1) end of reporting period
(2) date of authorisation for financial
statements to be issued
U.S. GAAP
asc 855-10
Subsequent events
AICPA Codification of Statements on Auditing
Standards
AU Section 560
Subsequent events
Events occurred
(1) subsequent to the balance sheet date,
but
(2) prior to the issuance of financial
statements