IAS 10 treats after-reporting-period assessments of the going concern basis of accounting as adjusting entries.

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IAS 10 requires after-reporting-period assessments of the going concern basis of accounting to be treated as adjusting entries, meaning they are recognized and accounted for in the financial statements in the period in which they are identified, rather than being disclosed only in the notes to the financial statements.

IAS 10 Treats After-Reporting-Period Assessments of the Going Concern Basis