Events after the reporting period and going concern (IAS 10)

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Events after the reporting period and going concern (IAS 10) by Mind Map: Events after the reporting period and going concern (IAS 10)

1. Recognition and measurement

1.1. Adjusting events

1.1.1. Going concern

1.1.2. Settlement of a court case

1.1.3. Decrease in value property, loan receivable or inventories

1.1.4. Finalising costs of an acquisition

1.1.5. Bonuses

1.1.6. Fraud or errors

1.2. Non-adjusting events

1.2.1. Dividends

1.2.2. Other non-adjusting events

2. Presentation and disclosure

2.1. Going concern

2.2. Dividends

2.3. Adjusting and non-adjusting events

2.4. Financial statements - issue and changes

3. Scope and definitions

3.1. Quick overview

3.2. Definitions

3.3. Scope

3.3.1. Authorising financial statements for issue

4. Current issues and further resources

4.1. Current issues

4.1.1. Covid-19 considerations

4.1.2. Future amendments

4.1.3. Reporting Framework differences

4.1.4. IFRIC agenda

4.2. Further resources

4.2.1. Reported Disclosures

4.2.2. IFRS disclosure checklist

4.2.3. Model accounts

4.2.4. eCPD