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IAS 10 Events After the Reporting Period

Date

Ongoing

Time

On-demand

CPE Hours

40 minutes

Competency

Core

Location

eLearn

Price

€30

Course Description

Upon completion of this module you will be able to define whether an event is in the scope of IAS 10 and can be considered an event after the reporting period, distinguish adjusting and non-adjusting events and identify proper accounting treatment or disclosure in both cases. The course contains review questions after each of the course components. The purpose of these questions is to enhance understanding. The result of review questions does not count in your final quiz result.

Course Structure

The e-learning introduces the following topics:

  • Objective and scope: What is background of this standard?, Events after the Reporting Period, Date of authorization
  • Adjusting events after the reporting period: Examples of adjusting events
  • Non-adjusting events after the reporting period: Examples of non-adjusting events
  • Going concern
  • Disclosures: PwC illustrative
  • Test your knowledge

Should Attend

This course is intended for professionals in financial and actuarial functions.

Prerequisites

There are no prerequisites to follow this eLearn

Assessment

Final quiz will test your knowledge.

Key-Features

This course will enable you to:

  • define whether an event is in the scope of IAS 10
  • define whether an event after the reporting period is an adjusting event
  • define whether an event after the reporting period is a non-adjusting event
  • distinguish adjusting and non-adjusting events
  • identify proper accounting treatment or disclosures for adjusting and non-adjusting events
  • understand the concept of going concern and its relation to IAS 10 
  • review IAS 10 standard’s disclosure requirements

Course Structure

The e-learning introduces the following topics:

  • Objective and scope: What is background of this standard?, Events after the Reporting Period, Date of authorization
  • Adjusting events after the reporting period: Examples of adjusting events
  • Non-adjusting events after the reporting period: Examples of non-adjusting events
  • Going concern
  • Disclosures: PwC illustrative
  • Test your knowledge

Should Attend

This course is intended for professionals in financial and actuarial functions.

Prerequisites

There are no prerequisites to follow this eLearn

Assessment

Final quiz will test your knowledge.

Key-Features

This course will enable you to:

  • define whether an event is in the scope of IAS 10
  • define whether an event after the reporting period is an adjusting event
  • define whether an event after the reporting period is a non-adjusting event
  • distinguish adjusting and non-adjusting events
  • identify proper accounting treatment or disclosures for adjusting and non-adjusting events
  • understand the concept of going concern and its relation to IAS 10 
  • review IAS 10 standard’s disclosure requirements

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