المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Events after the reporting date



محاسب متخصص
08-11-2014, 06:15 AM
EVENTS AFTER THE REPORTING DATE
CONTENTS
Paragraph
Objective .................................................. .................................................. . 1
Scope .................................................. .................................................. ...... 2–4
Definitions .................................................. ................................................ 5
Authorizing the Financial Statements for Issue .......................................... 6–8
Recognition and Measurement .................................................. ................. 9–16
Adjusting Events after the Reporting Date .......................................... 10–11
Non-Adjusting Events after the Reporting Date .................................. 12–13
Dividends or Similar Distributions .................................................. .... 14–16
Going Concern .................................................. .......................................... 17–25
Restructuring .................................................. ..................................... 25
Disclosure .................................................. ................................................. 26–31
Disclosure of Date of Authorization for Issue ..................................... 26–27
Updating Disclosure about Conditions at the Reporting Date ............. 28–29
Disclosure of Non-Adjusting Events after the Reporting Date ........... 30–31
Effective Date .................................................. ........................................... 32–33
Withdrawal of IPSAS 14 (2001) .................................................. ............... 34