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Tuesday 02 September 2014

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IFRS Interpretations Committee

Events after the Reporting Period: Reissuing previously issued financial statements


 IFRS Interpretations Committee agenda decision

IAS 10 Events after the Reporting Period: Reissuing previously issued financial statements

The Interpretation Committee was asked to clarify whether IAS 10 Events after the Reporting Period permits only one date of authorisation for issue when a set of financial statements is reissued in connection with an offering document.

Project stages

Deliberations

Stage completed: January 2013

Deliberations

Stage completed: May 2013