Skip to main content

IAS 10: Events after the Reporting Period

[In September 2007 the IASB amended the title of IAS 10 from Events after the Balance Sheet Date to Events after the Reporting Period as a consequence of the amendments in IAS 1 Presentation of Financial Statements (as revised in 2007). In April 2024 the IASB issued IFRS 18 Presentation and Disclosure in Financial Statements and carried over these requirements in IAS 1 to IFRS 18.]