This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 10 Events After the Balance Sheet Date was issued by the International Accounting Standards Committee in May 1999. It replaced those parts of IAS 10 Contingencies and Events Occurring After the Balance Sheet Date (originally issued June 1978, reformatted 1994) that were not replaced by IAS 37 (issued September 1998). In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In December 2003 the IASB. | IAS 10 International Accounting Standard 10 Events after the Reporting Period This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 10 Events After the Balance Sheet Date was issued by the International Accounting Standards Committee in May 1999. It replaced those parts of IAS 10 Contingencies and Events Occurring After the Balance Sheet Date originally issued June 1978 reformatted 1994 that were not replaced by IAS 37 issued September 1998 . In April 2001 the International Accounting Standards Board IASB resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In December 2003 the IASB issued a revised IAS 10 with a modified title Events after the Balance Sheet Date. IAS 10 was amended by the following IFRSs IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations issued March 2004 . IAS 1 Presentation of Financial Statements revised September 2007 As a result of the changes in terminology made by IAS 1 in 2007 the title of IAS 10 was changed to Events after the Reporting Period. The following Interpretation refers to IAS 10 SIC-7 Introduction of the Euro issued May 1998 and subsequently amended . IASCF 1035 IAS 10 Contents paragraphs INTRODUCTION IN1-IN4 INTERNATIONAL ACCOUNTING STANDARD 10 EVENTS AFTER THE REPORTING PERIOD OBJECTIVE 1 SCOPE 2 DEFINITIONS 3-7 RECOGNITION AND MEASUREMENT 8-13 Adjusting events after the reporting period 8-9 Non-adjusting events after the reporting period 10-11 Dividends 12-13 GOING CONCERN 14-16 DISCLOSURE 17-22 Date of authorisation for issue 17-18 Updating disclosure about conditions at the end of the reporting period 19-20 Non-adjusting events after the reporting period 21-22 EFFECTIVE DATE 23 WITHDRAWAL OF IAS 10 REVISED 1999 24 APPENDIX Amendments to other pronouncements APPROVAL OF IAS 10 BY THE BOARD BASIS FOR CONCLUSIONS 1036 iascf IAS 10 International Accounting Standard 10 .
