IFRS Notes

Examples of non-adjusting events after the reporting period

IAS 10-pr10, 22
Examples of non-adjusting events after the reporting period

(1) when market value of investments declined
after the reporting period,
amounts recognised in financial statements are not adjusted.

(2) business combination
(3) sale of a subsidiary
(4) major purchase or disposal of assets
(5) major restructuring
(6) significant commitments
(7) major litigation due to the events occurred after the reporting period

IAS 10-pr21
Disclosures are required
for material non-adjusting events after the reporting period
(1) nature of events
(2) financial effects estimated
(3) if financial effects cannot be estimated, disclose so.