Ias 10 illustrative examples pdf

# Ias 10 illustrative examples pdf
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Register with us to receive free access to the HMTL and PDF files of the Illustrative Example on IFRSConsolidated Financial Statement DART – Deloitte Accounting Research Tool. Adjusting events are those providing evidence of A global perspective on technical accounting issues with worked examples and illustrations from published financial reports of major listed companies from around the world. This IFRS Accounting Standards Navigator. Tax aspects of related party IAScontains requirements for when events after the end of the reporting period should be adjusted in the financial statements. Previous Section Next SectionIFRS— Consolidated Example— Accounting for a purchase and subsequent sale of a capital asset. Company A ownspercent of Company B. DuringX1, Company A purchased a building from Company B for $1, The building's carrying amount in Company B's financial statements is $ Events that provide evidence of conditions that existed at the end of the reporting period (adjusting events after the reporting period); andEvents that are indicative of conditions that arose after the reporting period (non adjusting events after the reporting period) In accordance with IAS‘Events after the Reporting Period’, businesses are required to distinguish between subsequent events that are adjusting and non-adjusting for their financial statements IAScontains requirements for when events after the end of the reporting period should be adjusted in the financial statements Accounting, Auditing, Actuarial, IFRS Foundation & IASB, Illustrative Examples, Illustrative Examples, International Accounting Standards (IASs) Accounting, International Accounting Standards, Taxation Welcome to our IFRS Accounting Standards Navigator. Example— Accounting for a purchase and subsequent sale of a capital asset. Example— Accounting for an exchange of capital assets.