International Financial Reporting Standards (IFRS) Notes
IFRS Notes
Types of events after the reporting period IAS 10-pr8 Adjusting events after the reporting period Amounts in financial statements are adjusted, to reflect the adjusting events (after the reporting period). IAS 10-pr10 Non-adjusting events after the reporting period Amounts in financial statements are NOT adjusted, to reflect the non-adjusting events (after the reporting period).