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IAS 10: Events after the Reporting PeriodObjective (para. 1)Scope (para. 2)Definitions (paras. 3-7)Recognition and measurement (paras. 8-13)Going concern (paras. 14-16)Disclosure (para. 17-22)Effective date (paras. 23-23D)Withdrawal of IAS 10 (revised 1999) (para. 24)Appendix Amendments to other pronouncementsApproval by the Board of IAS 10 issued in December 2003IAS 10: Basis for ConclusionsIntroduction (paras. BC1-BC3)Limited clarification (para. BC4)
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Version date: 10 February 2017 - onwards

Scope (para. 2)

2 This Standard shall be applied in the accounting for, and disclosure of, events after the reporting period.

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