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IAS 10 Test (Events after the Reporting Period) Questions & Answers 2024/2025

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IAS 10 Test (Events after the Reporting
Period) Questions & Answers 2024/2025

True - ANSWERSThe objective of this Standard is to prescribe:

(a) when an entity should adjust its financial statements for events after the reporting period; and

(b) the disclosures that an entity should give about the date when the financial statements were
authorised for issue and about events after the reporting period.

par. 1

False - ANSWERSThe Standard also requires that an entity should prepare its financial statements on a
going concern basis even if events after the reporting period indicate that the going concern assumption
is not appropriate.

par. 1

True - ANSWERSThis Standard shall be applied in the accounting for, and disclosure of, events after the
reporting period.

par. 2

False - ANSWERSEvents after the reporting period are those events, favourable and not unfavourable,
that occur between the end of the reporting period and the date when the financial statements are
authorised for issue. Two types of events can be identified:

(a) those that provide evidence of conditions that existed at the end of the reporting period (adjusting
events after the reporting period); and

(b) those that are indicative of conditions that arose after the reporting period (non-adjusting events
after the reporting period).

par. 3

, True - ANSWERSThe process involved in authorising the financial statements for issue will vary
depending upon the management structure, statutory requirements and procedures followed in
preparing and finalising the financial statements.

par. 4

False - ANSWERSIn some cases, an entity is required to submit its financial statements to its shareholders
for approval after the financial statements have been issued. In such cases, the financial statements are
authorised for issue on the date when shareholders approve the financial statements, not the date of
issue.

par. 5

False - ANSWERSThe management of an entity completes draft financial statements for the year to 31
December 20X1 on 28 February 20X2. On 18 March 20X2, the board of directors reviews the financial
statements and authorises them for issue. The entity announces its profit and selected other financial
information on 19 March 20X2. The financial statements are made available to shareholders and others
on 1 April 20X2. The shareholders approve the financial statements at their annual meeting on 15 May
20X2 and the approved financial statements are then filed with a regulatory body on 17 May 20X2.

The financial statements are authorised for issue on 15 May 20X2 (date of board authorisation for issue).

par. 5

False - ANSWERSIn some cases, the management of an entity is required to issue its financial statements
to a supervisory board (made up solely of non-executives) for approval. In such cases, the financial
statements are authorised for issue when the management authorises them for issue to the general
public and not just to the supervisory board.

par. 6

True - ANSWERSOn 18 March 20X2, the management of an entity authorises financial statements for
issue to its supervisory board. The supervisory board is made up solely of non-executives and may

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