Jump to Content Jump to Main Navigation

Contents

Manual of Accounting - UK GAAP: 2012

Chapter 22: Post balance sheet events

Manual of Accounting - UK GAAP: 2012

Author:
UK Accounting Consulting Services, PricewaterhouseCoopers LLP
Publisher:
Bloomsbury Professional
Publication Date:
2011
Law As Stated At:
1 October 2011
22.1 Accounting for post balance sheet events is dealt with in FRS 21 , 'Events after the balance sheet date', which is based on the international standard IAS 10 , 'Events after the reporting period'. 22.2 The chapter from the Manual of Accounting - IFRS for the UK that deals with IAS 10 is included as an annex to this chapter. FRS 21 is identical to IAS 10 with the exception that the international standard refers to the 'balance sheet' as the 'statement of financial position' and 'events after the balance sheet date' as 'events after the reporting period'. 22.3 The text in the annex contains references to the international standard. ...
Users without a subscription are not able to see the full content. Please, subscribe or login to access all content.