The period covered by IAS 10 Events After the Reporting Period is from:
A)date of the report to date of release to shareholders.
B)reporting date to date financial report is authorised for issue.
C)balance date to reporting date.
D)balance date to date financial reports are presented to the board of directors.

Question

Quizplus · Accepted Answer

IAS 10 deals with events occurring after the reporting period but before the financial statements are authorized for issue. Therefore, the period covered by IAS 10 is from the reporting date to the date the financial report is authorized for issue.

The Period Covered by IAS 10 Events After the Reporting