How does IAS 10 define events that occur after the reporting period?
A) Favourable events which occur between the end of the reporting period and the date the accounts are authorised for issue.
B) Unfavourable events which occur between the end of the reporting period and the date the accounts are authorised for issue.
C) Both favourable and unfavourable events which occur between the end of the reporting period and the date the accounts are authorised for issue.
D) All events occurring between the end of the reporting period and the date the accounts are authorised for issue,which would have a greater than 10% effect on the entities financial position.
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