International Financial
Reporting Standards (IFRS) Notes
IFRS Notes
11009
IAS 10: Disclosures
IAS 10-pr17
The following disclosures are required:
(1) date of financial statements authorisation for issue
(2) who authorised financial statements for issue
(3) for material non-adjusting events
(3a) nature
(3b) financial effect estimated
(4) updated information about conditions existed
at the end of reporting period