IFRS Learning Module 3: Events after the Reporting Period
Credit Hours: 2
Field of Study: Accounting
Requires Prerequisites or Advanced Preparation: No
Delivery Method: Online PDF
Instructor: Michael J. Walker, CPA
After studying this module participants should be able to:
- Define "events after the reporting period" per the guidelines of IAS 10.
- Describe the recognition and disclosure requirements for events after the reporting period under IAS 10.
- Describe the similarities and differences between IFRS and U.S. GAAP in the area of events after the reporting period (a.k.a. "subsequent events").