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11002


IAS 10: Events after the reporting period

IAS 10-pr3
Events after the reporting period
are the events that occur between (1) and (2)
(1) end of reporting period
(2) date of authorisation for financial statements to be issued


U.S. GAAP
asc 855-10
Subsequent events

AICPA Codification of Statements on Auditing Standards
AU Section 560
Subsequent events

Events occurred
(1) subsequent to the balance sheet date, but
(2) prior to the issuance of financial statements
 

   
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