TAILIEUCHUNG - International Accounting Standard 10: Events after the reporting period

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 10 Events After the Balance Sheet Date was issued by the International Accounting Standards Committee in May 1999. It replaced those parts of IAS 10 Contingencies and Events Occurring After the Balance Sheet Date (originally issued June 1978, reformatted 1994) that were not replaced by IAS 37 (issued September 1998). | IAS 10 International Accounting Standard 10 Events after the Reporting Period This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 10 Events After the Balance Sheet Date was issued by the International Accounting Standards Committee in May 1999. It replaced those parts of IAS 10 Contingencies and Events Occurring After the Balance Sheet Date (originally issued June 1978, reformatted 1994) that were not replaced by IAS 37 (issued September 1998). In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In December 2003 the IASB issued a revised IAS 10 with a modified title—Events after the Balance Sheet Date. IAS 10 was amended by the following IFRSs: • IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations (issued March 2004) • IAS 1 Presentation of Financial Statements (revised September 2007)* • Improvements to IFRSs (issued May 2008)* • IFRIC 17 Distributions of Non-cash Assets to Owners (issued November 2008).† As a result of the changes in terminology made by IAS 1 in 2007, the title of IAS 10 was changed to Events after the Reporting Period. Apart from IFRIC 17 the following Interpretation refers to IAS 10: • SIC-7 Introduction of the Euro (issued May 1998 and subsequently amended). * effective date 1 January 2009 † effective date 1 July 2009 © IASCF 1053 IAS 10 CONTENTS paragraphs INTRODUCTION IN1–IN4 INTERNATIONAL ACCOUNTING STANDARD 10 EVENTS AFTER THE REPORTING PERIOD OBJECTIVE 1 SCOPE 2 DEFINITIONS 3–7 RECOGNITION AND MEASUREMENT 8–13 Adjusting events after the reporting period 8–9 Non-adjusting events after the reporting period 10–11 Dividends 12–13 GOING CONCERN 14–16 DISCLOSURE 17–22 Date of authorisation for issue 17–18 Updating disclosure about conditions at the end of the reporting .

• Tiêu chuẩn - Qui chuẩn
• International Accounting Standard
• Chuẩn mực kế toán quốc tế
• The reporting period
• International Accounting Standard 10
• Presentation of financial statements
• Reporting period
• International Accounting Standard 39
• Financial instruments
• Financial liability
• Financial assets
• International Accounting Standard 8
• Accounting policies
• Accounting estimates
• Borrowing costs
• Government grants
• Accounting for government grants
• International Accounting Standard 20
• Government assistance
• International Accounting Standard 23
• Qualifying asset
• Retirement benefit plans
• International Accounting Standard 26
• Benefit plans
• Contribution plans
• Separate financial statements
• International Accounting Standard 27
• Consolidated financial statements
• Accounting for investments in subsidiaries
• Investment property
• International Accounting Standard 40
• Accounting policy
• Fair value model
• International accounting
• Lecture International accounting
• International convergence
• Financial reporting
• International federation of accountants
• Operating segments
• International Accounting Standard 2
• Costs of purchase
• Cash flows
• Statement of cash flows
• International Accounting Standard 7
• Foreign exchange rates
• Construction contracts
• International Accounting Standard 11
• Classification of leases
• Financial statements of lessees
• Leaseback transactions
• International Accounting Standard 17
• Insurance contracts
• International Accounting Standard 18
• Sale of goods
• Employee benefits
• International Accounting Standard 19
• International Accounting Standard 21
• Presentation currency
• Foreign operation
• Related party disclosures
• International Accounting Standard 24
• Related parties
• Sshare based payment
• Investments in associates
• International Accounting Standard 28
• Business combinations
• Hyperinflationary economies
• International Accounting Standard 29
• International Accounting Standard 32
• Share based payment
• Earnings per share
• International Accounting Standard 33
• Interim financial reporting
• International Accounting Standard 34
• Financial statements
• Interim financial report
• Impairment of assets
• International Accounting Standard 36
• Intangible asset
• Corporate assets
• Contingent liabilities
• International Accounting Standard 37
• Present obligation
• Intangible assets
• International Accounting Standard 38
• Future economic benefits