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IAS 10 – All you need to know

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Events after reporting period are those events favorable or unfavorable, that occur between the end of the reporting period and the date on which the financial statement are authorized for issue. Events after reporting period are divided into adjusting events and non-adjusting events.
Adjusting events these are events that provide evidence of the conditions that existed at the reporting
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2020 Updated list of International Accounting Standards (IAS)

The following are the list of updated international accounting standards (IAS) in 2020:

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