https://wiki-dev.treasurers.org/w/index.php?action=history&feed=atom&title=Adjusting_event 2026-05-18T01:22:46Z Revision history for this page on the wiki MediaWiki 1.40.0 https://wiki-dev.treasurers.org/w/index.php?title=Adjusting_event&diff=1683&oldid=prev 2021-06-01T18:53:02Z

<p>Delete surplus link.</p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="en-GB"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">← Older revision</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">Revision as of 18:53, 1 June 2021</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l10">Line 10:</td> <td colspan="2" class="diff-lineno">Line 10:</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>== See also ==</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>== See also ==</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div><del style="font-weight: bold; text-decoration: none;">* [[Adjusting event]]</del></div></td><td colspan="2" class="diff-side-added"></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>* [[Balance sheet]]</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>* [[Balance sheet]]</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>* [[Balance sheet date]]</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>* [[Balance sheet date]]</div></td></tr> </table>

imported>Doug Williamson https://wiki-dev.treasurers.org/w/index.php?title=Adjusting_event&diff=1682&oldid=prev 2021-06-01T18:46:50Z

<p>Create page. Source: IASplus webpage https://www.iasplus.com/en/standards/ias/ias10#:~:text=Adjusting%20event%3A%20An%20event%20after,IAS%2010.3%5D</p> <p><b>New page</b></p><div>''Financial reporting - post balance sheet events.''<br /> <br /> For financial reporting purposes an adjusting event is an event after the reporting period that provides further evidence of conditions that existed at the end of the reporting period.<br /> <br /> This includes any event that indicates that the going concern assumption in relation to the whole or part of the reporting entity is not appropriate.<br /> <br /> <br /> Financial reporting standards, for example IAS 10, require the financial statements to be adjusted, in respect of adjusting events.<br /> <br /> <br /> == See also ==<br /> * [[Adjusting event]]<br /> * [[Balance sheet]]<br /> * [[Balance sheet date]]<br /> * [[Financial reporting]]<br /> * [[Financial statements]]<br /> * [[Going concern]]<br /> * [[IAS 10]]<br /> * [[Non-adjusting event]]<br /> * [[Post balance sheet event]]<br /> * [[Reporting entity]]<br /> <br /> [[Category:Accounting,_tax_and_regulation]]<br /> [[Category:The_business_context]]</div>

imported>Doug Williamson