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应试指南

STANDARDS: IAS 10

发布时间：2006年09月20日| 作者：iaudit.cn| 来源：中国审计网| 点击数： |字体：小 | 默认 | 大

EVENTS AFTER THE BALANCE SHEET DATE
HISTORY OF IAS 10
July 1977	Exposure Draft E10 Contingencies and Events Occurring After the Balance Sheet Date
October 1978	IAS 10 Contingencies and Events Occurring After the Balance Sheet Date effective 1 January 1980
1994	IAS 19 (1978) was reformatted
August 1997	Exposure Draft E59 Provisions, Contingent Liabilities and Contingent Assets
September 1998	IAS 37, Provisions, Contingent Liabilities and Contingent Assets
1 July 1999	Effective Date of IAS 37, which superseded those portions of IAS 19 (1978) dealing with contingencies
November 1998	Exposure Draft E63 Events After the Balance Sheet Date
May 1999	IAS 10 (1999) Events After the Balance Sheet Date superseded those portions of IAS 10 (1978) dealing with events after the balance sheet date
1 January 2000	Effective Date of IAS 10 (1999)
18 December 2003	Revised version of IAS 10 issued by the IASB The summary below reflects those revisions.
1 January 2005	Effective date of IAS 10 (Revised 2003)
RELATED INTERPRETATIONS
Issues Relating to This Standard that IFRIC Did Not Add to Its Agenda

SUMMARY OF IAS 10
Key Definitions Event after the balance sheet date: An event, which could be favourable or unfavourable, that occurs between the balance sheet date and the date that the financial statements are authorised for issue. [IAS 10.3] Adjusting event: An event after the balance sheet date that provides further evidence of conditions that existed at the balance sheet, including an event that indicates that the going concern assumption in relation to the whole or part of the enterprise is not appropriate. [IAS 10.3] Non-adjusting event: An event after the balance sheet date that is indicative of a condition that arose after the balance sheet date. [IAS 10.3] Accounting Adjust financial statements for adjusting events – events after the balance sheet date that provide further evidence of conditions that existed at the balance sheet, including events that indicate that the going concern assumption in relation to the whole or part of the enterprise is not appropriate. [IAS 10.8] Do not adjust for non-adjusting events – events or conditions that arose after the balance sheet date. [IAS 10.10] If an entity declares dividends after the balance sheet date, the entity shall not recognise those dividends as a liability at the balance sheet date. That is a non-adjusting event. [IAS 10.12] Going Concern Issues Arising After Balance Sheet Date An entity shall not prepare its financial statements on a going concern basis if management determines after the balance sheet date either that it intends to liquidate the entity or to cease trading, or that it has no realistic alternative but to do so. [IAS 10.14] Disclosure Non-adjusting events should be disclosed if they are of such importance that non-disclosure would affect the ability of users to make proper evaluations and decisions. The required disclosure is (a) the nature of the event and (b) an estimate of its financial effect or a statement that a reasonable estimate of the effect cannot be made. [IAS 10.21] A company should update disclosures that relate to conditions that existed at the balance sheet date to reflect any new information that it receives after the balance sheet date about those conditions. [IAS 10.19] Companies must disclose the date when the financial statements were authorised for issue and who gave that authorisation. If the enterprise's owners or others have the power to amend the financial statements after issuance, the enterprise must disclose that fact. [IAS 10.17]

SUMMARY OF IAS 10

Key Definitions

Event after the balance sheet date: An event, which could be favourable or unfavourable, that occurs between the balance sheet date and the date that the financial statements are authorised for issue. [IAS 10.3]

Adjusting event: An event after the balance sheet date that provides further evidence of conditions that existed at the balance sheet, including an event that indicates that the going concern assumption in relation to the whole or part of the enterprise is not appropriate. [IAS 10.3]

Non-adjusting event: An event after the balance sheet date that is indicative of a condition that arose after the balance sheet date. [IAS 10.3]

Accounting

Adjust financial statements for adjusting events – events after the balance sheet date that provide further evidence of conditions that existed at the balance sheet, including events that indicate that the going concern assumption in relation to the whole or part of the enterprise is not appropriate. [IAS 10.8]
Do not adjust for non-adjusting events – events or conditions that arose after the balance sheet date. [IAS 10.10]
If an entity declares dividends after the balance sheet date, the entity shall not recognise those dividends as a liability at the balance sheet date. That is a non-adjusting event. [IAS 10.12]

Going Concern Issues Arising After Balance Sheet Date

An entity shall not prepare its financial statements on a going concern basis if management determines after the balance sheet date either that it intends to liquidate the entity or to cease trading, or that it has no realistic alternative but to do so. [IAS 10.14]

Disclosure

Non-adjusting events should be disclosed if they are of such importance that non-disclosure would affect the ability of users to make proper evaluations and decisions. The required disclosure is (a) the nature of the event and (b) an estimate of its financial effect or a statement that a reasonable estimate of the effect cannot be made. [IAS 10.21]

A company should update disclosures that relate to conditions that existed at the balance sheet date to reflect any new information that it receives after the balance sheet date about those conditions. [IAS 10.19]

Companies must disclose the date when the financial statements were authorised for issue and who gave that authorisation. If the enterprise's owners or others have the power to amend the financial statements after issuance, the enterprise must disclose that fact. [IAS 10.17]

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