Indian Accounting Standard (Ind AS) 10 Events after the Reporting Period (This Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. …

Jun 10, 2023 · IND AS 10 sets out principles and guidelines for entities to assess and report events that occur after the reporting period but before the financial statements are authorized …

This Educational Material contains summary of Ind AS 10 discussing the key requirements of the Standard and the Frequently Asked Questions (FAQs) covering the issues, which are …

Jul 25, 2016 · (b) Objective – Ind AS prescribes: Circumstances when an entity should adjust its financial statements for events after the reporting period; and; Disclosures which an entity has …

As per Ind AS 10, the date of approval for issue of financial statements is the date on which the financial statements are approved by the Board of Directors in case of a company , and, by the …

Jun 8, 2021 · Ind AS 10. Events after the Reporting Period: The objective of IndAS 10 is to prescribe: when an entity should adjust its financial statements for events after the reporting …

Aug 8, 2020 · Thus, to maintain transparency of financial statement, reporting of significant events, occurring post reporting date, are required. This IND AS deals with those adjusting …

Jun 1, 2020 · (a) When an entity should adjust its financial statements for events after the reporting period; and. (b) the disclosures that an entity should give about the date when the …

17 Ind AS 1 Presentation of Financial Statements; 18 Ind AS 2 Inventories; 19 Ind AS 7 Statement of Cash Flows; 20 Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors; …

•Ind-AS 10 requires the following disclosures and updating thereof : i. Disclosure Of Approval – An entity should disclose the date when the financial statements were approved for issue and …