Date of authorisation for issue

188 An entity shall disclose the date when the financial statements were authorised for issue and who gave that authorisation. If the entity's owners or others have the power to amend the financial statements after issue, the entity shall disclose that fact.

Updating disclosure about conditions at the end of the reporting period

189 If an entity receives information after the reporting period about conditions that existed at the end of the reporting period, it shall update disclosures that relate to those conditions, in the light of the new information.

Non-adjusting events after the reporting period

190 An entity shall disclose, for each material category of non-adjusting event after the reporting period:

(a) the nature of the event; and

(b) an estimate of its financial effect, or a statement that such an estimate cannot be made.

191 Examples of non-adjusting events after the reporting period that would generally result in disclosure include:

(a) a major business combination after the reporting period or disposing of a major subsidiary;

(b) announcing a plan to discontinue an operation;