Contents
INTERNATIONAL ACCOUNTING STANDARD 10
EVENTS AFTER THE REPORTING PERIOD
OBJECTIVE
1
SCOPE
2
DEFINITIONS
3
RECOGNITION AND MEASUREMENT
8
Adjusting events after the reporting period
8
Non-adjusting events after the reporting period
10
Dividends
12
GOING CONCERN
14
DISCLOSURE
17
Date of authorisation for issue
17
Updating disclosure about conditions at the end of the reporting period
19
Non-adjusting events after the reporting period
21
EFFECTIVE DATE
23
19
Non-adjusting events after the reporting period
21
EFFECTIVE DATE
23
WITHDRAWAL OF IAS 10 (REVISED 1999)
24
APPENDIX
Amendments to other pronouncements
APPROVAL BY THE BOARD OF IAS 10 ISSUED IN DECEMBER 2003
FOR THE BASIS FOR CONCLUSIONS, SEE PART C OF THIS EDITION
BASIS FOR CONCLUSIONS
International Accounting Standard 10
Events after the Reporting Period
(IAS 10) is set out in
paragraphs 1–24
and the
Appendix
(IAS 10) is set out in
paragraphs 1–24
and the
Appendix
. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 10 should be read in the context of its
objective
and the
Basis for Conclusions
, the
Preface to IFRS Accounting Standards
and the
Conceptual Framework for Financial Reporting
.
Basis of Preparation of Financial Statements
.
Basis of Preparation of Financial Statements
provides a basis for selecting and applying accounting policies in the absence of explicit guidance.
[
Refer:
IAS 8 paragraphs 10–12
]
International Accounting Standard 10
Events after the Reporting Period
Objective
1
The objective of this Standard is to prescribe:
(a)
when an entity should adjust its financial statements for
events after the reporting period
; and
[
Refer:
events after the reporting period
; and
[
Refer:
paragraphs 8 and 9
]
(b)
the disclosures that an entity should give about the date when the financial statements were authorised for issue
[
Refer:
paragraphs 4–6
,
17 and 18
]
and about events after the reporting period
[
Refer:
paragraphs 19–22
]
.
[
Refer:
Conceptual Framework
paragraph 3.7
]
[
Refer:
paragraphs 19–22
]
.
[
Refer:
Conceptual Framework
paragraph 3.7
]
The Standard also requires that an entity should not prepare its financial statements on a going concern
[
Refer:
paragraphs 14–16
]
basis if events after the reporting period
[
Refer:
paragraph 3 (definition of events after the reporting period)
]
indicate that the going concern assumption
[
Refer:
paragraphs 6K
and
6L
]
is not appropriate.
Scope
2
[
Refer:
paragraphs 6K
and
6L
]
is not appropriate.
Scope
2
This Standard shall be applied in the accounting for,
[
Refer:
paragraphs 8–16
]
and disclosure of,
[
Refer:
paragraphs 17–22
]
events after the reporting period
.
Definitions
3
The following terms are used in this Standard with the meanings specified:
Events after the reporting period
Events after the reporting period
are those events, favourable and unfavourable, that occur between the end of the reporting period and the date when the financial statements are authorised for issue.
E1
[
Refer:
paragraphs 4–6
]
Two types of events can be identified:
(a)
those that provide evidence of conditions that existed at the end of the reporting period (
adjusting events after the reporting period
); and
[
Refer:
paragraphs 8 and 9
]
(b)
adjusting events after the reporting period
); and
[
Refer:
paragraphs 8 and 9
]
(b)
those that are indicative of conditions that arose after the reporting period (
non‑adjusting events after the reporting period
).
[
Refer:
paragraphs 10 and 11
]
E1
[IFRIC®
Update
, May 2013, Agenda Decision, ‘
Events after the Reporting Period
—Reissuing previously issued Financial Statements’
Events after the Reporting Period
—Reissuing previously issued Financial Statements’
The Interpretations Committee was asked to clarify the accounting implications of applying
Events after the Reporting Period
when previously issued financial statements are reissued in connection with an offering document. The issue arose in jurisdictions in which securities laws and regulatory practices require an entity to reissue its previously issued annual financial statements in connection with an offering document, when the most recently filed interim financial statements reflect matters that are accounted for retrospectively under the applicable accounting standards
. In these jurisdictions, securities law and regulatory practices do not require or permit the entity, in its reissued financial statements, to recognise events or transactions that occur between the time the financial statements were first authorised for issued and the time the financial statements are reissued, unless the adjustment is required by national regulation
; instead security and regulatory practices require the entity to recognise in its reissued financial statements only those adjustments that would ordinarily be made to the comparatives in the following year’s financial statements
. These adjustments would include, for example, adjustments for changes in accounting policy that are applied retrospectively, but would not include changes in accounting estimates. This approach is called ‘dual dating’
. This approach is called ‘dual dating’. The submitter asked the Interpretations Committee to clarify whether IAS 10 permits only one date of authorisation for issue (ie ‘dual dating’ is not permitted) when considered within the context of reissuing previously issued financial statements in connection with an offering document.
The Interpretations Committee noted that the scope of IAS 10 is the accounting for, and disclosure of, events after the reporting period and that the objective of this Standard is to prescribe:
(a)
when an entity should adjust its financial statements for events after the reporting period; and
(b)
(b)
the disclosures that an entity should give about the date when the financial statements were authorised for issue and about events after the reporting period.
The Interpretations Committee also noted that financial statements prepared in accordance with IAS 10 should reflect all adjusting and non-adjusting events up to the date that the financial statements were authorised for issue.
The Interpretations Committee noted that IAS 10 does not address the presentation of re-issued financial statements in an offering document when the originally issued financial statements have not been withdrawn, but the re-issued financial statements are provided either as supplementary information or a re-presentation of the original financial statements in an offering document in accordance with regulatory requirements.
On the basis of the above and because the issue arises in multiple jurisdictions, each with particular securities laws and regulations which may dictate the form for re-presentations of financial statements, the Interpretations Committee decided not to add this issue to its agenda.]
4
4
The process involved in authorising the financial statements for issue will vary depending upon the management structure, statutory requirements and procedures followed in preparing and finalising the financial statements.
5
5
In some cases, an entity is required to submit its financial statements to its shareholders for approval after the financial statements have been issued. In such cases, the financial statements are authorised for issue on the date of issue, not the date when shareholders approve the financial statements.
Example
The management of an entity completes draft financial statements for the year to 31 December 20X1 on 28 February 20X2. On 18 March 20X2, the board of directors reviews the financial statements and authorises them for issue. The entity announces its profit and selected other financial information on 19 March 20X2. The financial statements are made available to shareholders and others on 1 April 20X2
. The financial statements are made available to shareholders and others on 1 April 20X2. The shareholders approve the financial statements at their annual meeting on 15 May 20X2 and the approved financial statements are then filed with a regulatory body on 17 May 20X2.
The financial statements are authorised for issue on 18 March 20X2 (date of board authorisation for issue).
6
In some cases, the management of an entity is required to issue its financial statements to a supervisory board (made up solely of non‑executives) for approval. In such cases, the financial statements are authorised for issue when the management authorises them for issue to the supervisory board.
Example
On 18 March 20X2, the management of an entity authorises financial statements for issue to its supervisory board. The supervisory board is made up solely of non‑executives and may include representatives of employees and other outside interests. The supervisory board approves the financial statements on 26 March 20X2. The financial statements are made available to shareholders and others on 1 April 20X2
. The financial statements are made available to shareholders and others on 1 April 20X2. The shareholders approve the financial statements at their annual meeting on 15 May 20X2 and the financial statements are then filed with a regulatory body on 17 May 20X2.
The financial statements are authorised for issue on 18 March 20X2 (date of management authorisation for issue to the supervisory board).
7
Events after the reporting period include all events up to the date when the financial statements are authorised for issue, even if those events occur after the public announcement of profit or of other selected financial information.
Recognition and measurement
Adjusting events after the reporting period
8
Recognition and measurement
Adjusting events after the reporting period
8
An entity shall adjust the amounts recognised in its financial statements to reflect
adjusting events after the reporting period
.
[
Refer:
paragraph 3(a)
]
9
The following are examples of
adjusting events after the reporting period
[
Refer:
paragraph 3(a)
]
that require an entity to adjust the amounts recognised in its financial statements, or to recognise items that were not previously recognised:
(a)
(a)
the settlement after the reporting period of a court case that confirms that the entity had a present obligation
[
Refer:
IAS 37 paragraphs 14–26
]
at the end of the reporting period. The entity adjusts any previously recognised provision related to this court case in accordance with
Provisions, Contingent Liabilities and Contingent Assets
Provisions, Contingent Liabilities and Contingent Assets
or recognises a new provision. The entity does not merely disclose a contingent liability because the settlement provides additional evidence that would be considered in accordance with
paragraph 16 of IAS 37
.
(b)
paragraph 16 of IAS 37
.
(b)
the receipt of information after the reporting period indicating that an asset was impaired at the end of the reporting period, or that the amount of a previously recognised impairment loss for that asset needs to be adjusted. For example:
(i)
the bankruptcy of a customer that occurs after the reporting period usually confirms that the customer was credit-impaired
[
Refer:
IFRS 9 Appendix A
]
at the end of the reporting period; and
(ii)
[
Refer:
IFRS 9 Appendix A
]
at the end of the reporting period; and
(ii)
the sale of inventories after the reporting period may give evidence about their net realisable value at the end of the reporting period.
(c)
the determination after the reporting period of the cost of assets purchased, or the proceeds from assets sold, before the end of the reporting period.
(d)
(d)
the determination after the reporting period of the amount of profit‑sharing or bonus payments, if the entity had a present legal or constructive obligation at the end of the reporting period to make such payments as a result of events before that date (see
Employee Benefits
).
[
Refer:
IAS 19 paragraphs 19–24
]
(e)
the discovery of fraud or errors that show that the financial statements are incorrect.
Non-adjusting events after the reporting period
10
Non-adjusting events after the reporting period
10
An entity shall not adjust the amounts recognised in its financial statements to reflect
non‑adjusting events after the reporting period
.
[
Refer:
paragraph 3(b)
]
11
An example of a
non‑adjusting event after the reporting period
[
Refer:
paragraph 3(b)
]
is a decline in fair value of investments between the end of the reporting period and the date when the financial statements are authorised for issue.
[
Refer:
paragraphs 4–6
]
[
Refer:
paragraphs 4–6
]
The decline in fair value does not normally relate to the condition of the investments at the end of the reporting period, but reflects circumstances that have arisen subsequently. Therefore, an entity does not adjust the amounts recognised in its financial statements for the investments. Similarly, the entity does not update the amounts disclosed for the investments as at the end of the reporting period, although it may need to give additional disclosure under
paragraph 21
.
Dividends
[
Refer:
Basis for Conclusions paragraph BC4
]
12
If an entity declares dividends to holders of equity instruments (as defined in
Financial Instruments: Presentation
[
Refer:
IAS 32 paragraph 11 (definition of an equity instrument)
]
) after the reporting period,
[
Refer:
paragraphs 4–6
]
the entity shall not recognise those dividends as a liability at the end of the reporting period.
13
13
If dividends are declared after the reporting period but before the financial statements are authorised for issue,
[
Refer:
paragraphs 3–7
]
the dividends are not recognised as a liability at the end of the reporting period because no obligation exists at that time. Such dividends are disclosed in the notes in accordance with
Presentation and Disclosure in Financial Statements
.
[
Refer:
Presentation and Disclosure in Financial Statements
.
[
Refer:
paragraph 132
]
[
Refer:
IFRIC 17 Basis for Conclusions paragraphs BC18–BC20
]
Going concern
14
An entity shall not prepare its financial statements on a going concern basis
[
Refer:
paragraphs 6K
and
6L
]
[
Refer:
paragraphs 6K
and
6L
]
if management determines after the reporting period either that it intends to liquidate the entity or to cease trading, or that it has no realistic alternative but to do so.
E2
E2
[IFRIC®
Update
, June 2021, Agenda Decision, ‘
Events after the Reporting Period
—Preparation of Financial Statements when an Entity is No Longer a Going Concern’
—Preparation of Financial Statements when an Entity is No Longer a Going Concern’
The Committee received a request about the accounting applied by an entity that is no longer a going concern (as described in paragraph 25 of
Presentation of Financial Statements
[now paragraph 6K of
Basis of Preparation of Financial Statements
]). The request asked whether such an entity:
a.
Basis of Preparation of Financial Statements
]). The request asked whether such an entity:
a.
can prepare financial statements for prior periods on a going concern basis if it was a going concern in those periods and has not previously prepared financial statements for those periods (Question I); and
b.
b.
restates comparative information to reflect the basis of accounting used in preparing the current period’s financial statements if it had previously issued financial statements for the comparative period on a going concern basis (Question II).
Question I
Paragraph 25 of IAS 1 [now paragraph 6K of IAS 8] management either intends to liquidate the entity or to cease trading, or has no realistic alternative but to do so’. Paragraph 14 of IAS 10 states that ‘an entity shall not prepare its financial statements on a going concern basis if management determines after the reporting period either that it intends to liquidate the entity or to cease trading, or that it has no realistic alternative but to do so’.
Applying paragraph 25 of IAS 1 [now paragraph 6K of IAS 8] and paragraph 14 of IAS 10, an entity that is no longer a going concern cannot prepare financial statements (including those for prior periods that have not yet been authorised for issue) on a going concern basis.
The Committee therefore concluded that the principles and requirements in IFRS Standards provide an adequate basis for an entity that is no longer a going concern to determine whether it prepares its financial statements on a going concern basis.
Question II
Question II
Based on its research, the Committee observed no diversity in the application of IFRS Standards with respect to Question II. Therefore, the Committee has not obtained evidence that the matter has widespread effect.
For the reasons noted above, the Committee decided not to add a standard-setting project on these matters to the work plan.]
15
15
Deterioration in operating results and financial position after the reporting period may indicate a need to consider whether the going concern assumption
[
Refer:
paragraph 6K
]
[
Refer:
paragraph 6K
]
is still appropriate. If the going concern assumption is no longer appropriate, the effect is so pervasive that this Standard requires a fundamental change in the basis of accounting, rather than an adjustment to the amounts recognised within the original basis of accounting.
16
Basis of Preparation of Financial Statements
specifies required disclosures if:
[
Refer:
paragraph 6K
]
(a)
specifies required disclosures if:
[
Refer:
paragraph 6K
]
(a)
the financial statements are not prepared on a going concern basis; or
(b)
management is aware of material uncertainties related to events or conditions that may cast significant doubt upon the entity’s ability to continue as a going concern. The events or conditions requiring disclosure may arise after the reporting period.
Disclosure
Date of authorisation for issue
17
Disclosure
Date of authorisation for issue
17
An entity shall disclose the date when the financial statements were authorised for issue
[
Refer:
paragraphs 4–6
]
and who gave that authorisation. If the entity’s owners or others have the power to amend the financial statements after issue, the entity shall disclose that fact.
18
It is important for users to know when the financial statements were authorised for issue
[
Refer:
paragraphs 4–6
]
[
Refer:
paragraphs 4–6
]
, because the financial statements do not reflect events after this date.
Updating disclosure about conditions at the end of the reporting period
19
If an entity receives information after the reporting period about conditions that existed at the end of the reporting period, it shall update disclosures that relate to those conditions, in the light of the new information.
20
20
In some cases, an entity needs to update the disclosures in its financial statements to reflect information received after the reporting period,
[
Refer:
paragraphs 3–7
]
[
Refer:
paragraphs 3–7
]
even when the information does not affect the amounts that it recognises in its financial statements. One example of the need to update disclosures is when evidence becomes available after the reporting period about a contingent liability that existed at the end of the reporting period. In addition to considering whether it should recognise or change a provision under
, an entity updates its disclosures
[
Refer:
IAS 37 paragraphs 86–92
]
, an entity updates its disclosures
[
Refer:
IAS 37 paragraphs 86–92
]
about the contingent liability in the light of that evidence.
Non-adjusting events after the reporting period
21
If
non‑adjusting events after the reporting period
[
Refer:
paragraph 3(b)
]
are material,
[
Refer:
paragraphs 19–20
and
42
]
[
Refer:
paragraph 3(b)
]
are material,
[
Refer:
paragraphs 19–20
and
42
]
non‑disclosure could reasonably be expected to influence decisions that the primary users of general purpose financial statements make on the basis of those financial statements, which provide financial information about a specific reporting entity. Accordingly, an entity shall disclose the following for each material category of non‑adjusting event after the reporting period:
(a)
the nature of the event; and
(b)
an estimate of its financial effect, or a statement that such an estimate cannot be made.
22
The following are examples of
non‑adjusting events after the reporting period
[
Refer:
paragraph 3(b)
]
that would generally result in disclosure:
(a)
a major business combination after the reporting period (
Business Combinations
requires specific disclosures in such cases
[
Refer:
IFRS 3 paragraphs 59(b)
and
B66
]
requires specific disclosures in such cases
[
Refer:
IFRS 3 paragraphs 59(b)
and
B66
]
) or disposing of a major subsidiary;
(b)
announcing a plan to discontinue an operation;
(c)
major purchases of assets, classification of assets as held for sale in accordance with
Non‑current Assets Held for Sale and Discontinued Operations
,
[
Refer:
IFRS 5 paragraphs 6–14
]
other disposals of assets, or expropriation of major assets by government;
(d)
]
other disposals of assets, or expropriation of major assets by government;
(d)
the destruction of a major production plant by a fire after the reporting period;
(e)
announcing, or commencing the implementation of, a major restructuring (see
);
[
Refer:
IAS 37 paragraphs 70–83
]
(f)
major ordinary share transactions and potential ordinary share transactions after the reporting period (
Earnings per Share
Earnings per Share
requires an entity to disclose a description of such transactions, other than when such transactions involve capitalisation or bonus issues, share splits or reverse share splits all of which are required to be adjusted under
);
[
Refer:
IAS 33 paragraphs 70(d) and 71
]
(g)
abnormally large changes after the reporting period in asset prices or foreign exchange rates;
(h)
abnormally large changes after the reporting period in asset prices or foreign exchange rates;
(h)
changes in tax rates or tax laws enacted or announced after the reporting period that have a significant effect on current and deferred tax assets and liabilities (see
Income Taxes
[
Refer:
IAS 12 paragraph 5 (definitions)
]
);
(i)
entering into significant commitments or contingent liabilities, for example, by issuing significant guarantees; and
(j)
(j)
commencing major litigation arising solely out of events that occurred after the reporting period.
Effective date
23
An entity shall apply this Standard for annual periods beginning on or after 1 January 2005. Earlier application is encouraged. If an entity applies this Standard for a period beginning before 1 January 2005, it shall disclose that fact.
23A
Fair Value Measurement
, issued in May 2011, amended
paragraph 11
. An entity shall apply that amendment when it applies
paragraph 11
. An entity shall apply that amendment when it applies
.
23B
Financial Instruments
, as issued in July 2014, amended paragraph 9. An entity shall apply that amendment when it applies IFRS 9.
23C
Definition of Material
23C
Definition of Material
(Amendments to IAS 1 and IAS 8), issued in October 2018, amended paragraph 21. An entity shall apply those amendments prospectively for annual periods beginning on or after 1 January 2020. Earlier application is permitted. If an entity applies those amendments for an earlier period, it shall disclose that fact. An entity shall apply those amendments when it applies the amendments to the definition of material in
paragraph 7 of IAS 1
1
paragraph 7 of IAS 1
1
and
paragraphs 5
and
6 of IAS 8
.
23D
issued in April 2024 amended
paragraphs 13
and
16
. An entity shall apply those amendments when it applies
.
Withdrawal of IAS 10 (revised 1999)
24
This Standard supersedes
Events After the Balance Sheet Date
(revised in 1999).
Appendices
Appendix
Amendments to other pronouncements
(revised in 1999).
Appendices
Appendix
Amendments to other pronouncements
The amendments in this appendix shall be applied for annual periods beginning on or after 1 January 2005. If an entity applies this Standard for an earlier period, these amendments shall be applied for that earlier period.
* * * * *
The amendments contained in this appendix when this Standard was revised in 2003 have been incorporated into the relevant IFRSs published in this volume.
Board Approvals
Board Approvals
Approval by the Board of IAS 10 issued in December 2003
International Accounting Standard 10
Events after the Balance Sheet Date
(as revised in 2003) was approved for issue by the fourteen members of the International Accounting Standards Board.
Sir David Tweedie
Chairman
Thomas E Jones
Vice-Chairman
Mary E Barth
Hans-Georg Bruns
Anthony T Cope
Robert P Garnett
Gilbert Gélard
James J Leisenring
Warren J McGregor
Patricia L O’Malley
Harry K Schmid
John T Smith
Gilbert Gélard
James J Leisenring
Warren J McGregor
Patricia L O’Malley
Harry K Schmid
John T Smith
Geoffrey Whittington
Tatsumi Yamada
Footnotes
1
In April 2024 the IASB issued
Presentation and Disclosure in Financial Statements
and carried over the definition of ‘material’ in
Presentation of Financial Statements
to
.
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Copyright ©2021 IFRS Foundation
标题: 国际会计准则10
原文标题: IAS 10
分类: IAS Standards
来源: IFRS Foundation (https://www.ifrs.org)
原文链接: https://www.ifrs.org/content/ifrs/home/issued-standards/list-of-standards/ias-10-events-after-the-reporting-period.html
原文正文链接: https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2026/issued/ias10.html
翻译方式: 机器翻译（请专业复核）
翻译引擎: auto(google-translate-web)
翻译时间: 2026-03-15T12:28:56.062568+00:00
内容
国际会计准则10
报告期后事项
目标
1
范围
2
定义
3
识别和测量
8
报告期后调整事项
8
报告期后非调整事项
10
股息
12
持续经营
14
披露
17 号
授权签发日期
17 号
更新报告期末情况披露
19
报告期后非调整事项
21
生效日期
23
撤销 IAS 10（1999 年修订）
24
附录
对其他公告的修改
IAS 10 董事会于 2003 年 12 月批准
有关结论的基础，请参阅本版 C 部分
结论的基础
国际会计准则10
报告期后事项
(IAS 10) 载于
第 1––24 段
和
附录
。所有段落具有同等权力，但在 IASB 采用该准则时保留了 IASC 格式。应结合 IAS 10 的背景来阅读
目标
和
结论的基础
, 的
国际财务报告准则会计准则前言
和
财务报告的概念框架
。国际会计准则 8
财务报表的编制基础
为在缺乏明确指导的情况下选择和应用会计政策提供基础。 [
请参阅：IAS 8 第 10–12 段
]
国际会计准则10
报告期后事项
目的
1
本标准的目的是规定： (a)
主体何时应调整其财务报表
报告期后事项
;和
[
请参阅：IAS 8 第 10–12 段
]
国际会计准则10
报告期后事项
目的
1
本标准的目的是规定： (a)
主体何时应调整其财务报表
报告期后事项
;和
[
请参阅：第 8 段和第 9 段
]
(二)
实体应披露财务报表授权发布日期的信息[请参阅：第 4––6 段,17 和 18]以及报告期后发生的事件[请参阅：第 19 段––22 段]。 [参考：概念框架第 3.7 段]
该准则还要求实体不应编制持续经营的财务报表[请参阅：第 14 段 – 16 段]依据报告期后发生的事件[请参阅：第 3 段（报告期后事件的定义）]表明持续经营假设[请参阅：IAS 8段落 6K和6升]不合适。适用范围2本准则适用于会计、[请参阅：第 8––16 段]和披露，[请参阅：第 17 段 – 22 段]报告期后事项。定义3
本准则中下列术语具有特定的含义： 报告期后事项是指报告期末至财务报表批准发布日之间发生的有利事件和不利事件。 E1[请参阅：第 4––6 段]可以识别两种类型的事件：(a)
。定义3本准则中下列术语具有特定的含义： 报告期后事项是指报告期末至财务报表批准发布日之间发生的有利事件和不利事件。 E1[请参阅：第 4––6 段]可以识别两种类型的事件：(a)那些提供了报告期末存在的情况的证据（报告期后调整事项）；和[请参阅：第 8 段和第 9 段]
(二)那些表明报告期后出现的情况（报告期后非调整事项）。 [请参阅：第 10 和 11 段]E1[国际财务报告解释委员会®更新，2013 年 5 月，议程决定，‘国际会计准则 10报告期后事项—重新发布先前发布的财务报表解释委员会被要求澄清应用的会计影响国际会计准则 10报告期后事项
当先前发布的财务报表与要约文件相关时重新发布。在某些司法管辖区中，证券法和监管惯例要求实体重新发布其之前发布的与发行文件相关的年度财务报表，而最近提交的中期财务报表反映了根据适用会计准则进行追溯会计处理的事项，因此出现了该问题。
在这些司法管辖区，证券法和监管惯例不要求或允许实体在其重新发布的财务报表中确认财务报表首次授权发布期间与财务报表重新发布期间之间发生的事件或交易，除非国家法规要求进行调整；相反，安全和监管实践要求实体在重新发布的财务报表中仅确认通常会对下一年财务报表中的比较数据进行的调整。例如，这些调整包括对追溯应用的会计政策变更的调整，但不包括会计估计的变更。这种方法称为“双重约会”。提交者要求解释委员会澄清，在重新发布先前发布的与发行文件相关的财务报表的背景下考虑时，IAS 10 是否只允许一个授权发布日期（即不允许“双重日期”）。解释委员会指出，IAS 10 的范围是报告期后事件的会计和披露，并且该准则的目标是规定：(a)
主体何时应针对报告期后发生的事件调整其财务报表；和
(二)
主体何时应针对报告期后发生的事件调整其财务报表；和
(二)实体应披露财务报表获授权发布的日期以及报告期后的事件。解释委员会还指出，根据 IAS 10 编制的财务报表应反映截至财务报表授权发布之日的所有调整和非调整事件。解释委员会指出，当原始发布的财务报表尚未撤回时，《国际会计准则》第 10 号并未涉及要约文件中重新发布的财务报表的列报，但重新发布的财务报表是根据监管要求在要约文件中作为补充信息或原始财务报表的重新列报提供的。基于上述情况，并且由于该问题在多个司法管辖区出现，每个司法管辖区都有特定的证券法律和法规，可能规定了财务报表的重新表述形式，解释委员会决定不将此问题添加到其议程中。]4
授权发布财务报表所涉及的流程将根据管理结构、法定要求以及编制和最终确定财务报表所遵循的程序而有所不同。 5
在某些情况下，实体需要在财务报表发布后将其财务报表提交给股东批准。在这种情况下，财务报表授权于发布之日发布，而不是股东批准财务报表之日。示例
在某些情况下，实体需要在财务报表发布后将其财务报表提交给股东批准。在这种情况下，财务报表授权于发布之日发布，而不是股东批准财务报表之日。示例
实体的管理层于 20X2 年 2 月 28 日完成了截至 20X1 年 12 月 31 日的年度财务报表草案。 20×2 年 3 月 18 日，董事会审议并批准财务报表报出。该实体于 20X2 年 3 月 19 日公布其利润和选定的其他财务信息。财务报表于 20X2 年 4 月 1 日向股东和其他人提供。股东在 20X2 年 5 月 15 日的年度会议上批准了财务报表，批准后的财务报表随后于 20X2 年 5 月 17 日提交给监管机构。本财务报表于 20X2 年 3 月 18 日（董事会授权发布日期）获授权发布。 6
在某些情况下，实体的管理层需要将其财务报表提交给监事会（仅由非执行董事组成）批准。
在这种情况下，当管理层授权向监事会发布财务报表时，财务报表才被授权发布。示例
20X2 年 3 月 18 日，实体管理层授权向其监事会发布财务报表。监事会仅由非执行董事组成，可能包括员工代表和其他外部利益相关者。监事会于 20X2 年 3 月 26 日批准了财务报表。财务报表于 20X2 年 4 月 1 日向股东和其他人提供。股东在 20X2 年 5 月 15 日的年度会议上批准了财务报表，然后于 20X2 年 5 月 17 日向监管机构提交财务报表。财务报表获授权于 20X2 年 3 月 18 日（管理层授权向监事会发布的日期）发布。 7
报告期后的事件包括截至财务报表授权发布之日的所有事件，即使这些事件发生在公布利润或其他选定财务信息之后。识别与测量报告期后调整事项8主体应调整其财务报表中确认的金额以反映报告期后调整事项。 [请参阅：第 3(a) 段]9以下是示例报告期后调整事项[请参阅：第 3(a) 段]
要求主体调整其财务报表中确认的金额，或确认之前未确认的项目： (a)
法庭案件报告期后的和解，确认该实体负有现时义务[
]9以下是示例报告期后调整事项[请参阅：第 3(a) 段]要求主体调整其财务报表中确认的金额，或确认之前未确认的项目： (a)
法庭案件报告期后的和解，确认该实体负有现时义务[请参阅：IAS 37 第 14–26 段]
于报告期末。该实体根据以下规定调整任何先前确认的与本法院案件相关的准备金：国际会计准则第 37 号准备金、或有负债和或有资产
或承认一项新规定。该实体不仅仅披露或有负债，因为和解提供了额外的证据，可以根据IAS 37 第 16 段。 (二)
报告期后收到信息表明资产在报告期末发生减值，或者之前确认的该资产减值损失金额需要调整。例如：(i)
报告期后发生的客户破产通常确认该客户已发生信用减值[请参阅：IFRS 9 附录 A]于报告期末；和
(二)报告期后出售存货可以证明其在报告期末的可变现净值。 (三)报告期后确定报告期末前购买资产的成本或出售资产的收益。 (四)
如果该实体在报告期结束时因该日期之前的事件而负有支付此类款项的现行法律或推定义务，则在报告期之后确定利润分享或奖金支付的金额（见国际会计准则第 19 号员工福利
如果该实体在报告期结束时因该日期之前的事件而负有支付此类款项的现行法律或推定义务，则在报告期之后确定利润分享或奖金支付的金额（见国际会计准则第 19 号员工福利）。 [
请参阅：IAS 19 第 19 段 – 24 段]
（五）发现表明财务报表不正确的欺诈或错误。报告期后非调整事项10主体不得调整其财务报表中确认的金额以反映报告期后非调整事项。 [请参阅：第 3(b) 段]11一个例子报告期后非调整事项[请参阅：第 3(b) 段]
指报告期末至财务报表批准报出日之间投资公允价值的下降。 [请参阅：第 4––6 段]
公允价值下降通常与报告期末的投资状况无关，而是反映了随后发生的情况。因此，主体不会调整其财务报表中确认的投资金额。
同样，该实体也没有更新截至报告期末披露的投资金额，尽管它可能需要根据以下规定进行额外披露：第21段。股息[请参阅：结论基础段落 BC4]12如果主体向权益工具持有人（定义见国际会计准则第 32 号金融工具：介绍[
请参阅：IAS 32 第 11 段（权益工具的定义）]) 报告期后，[请参阅：第 4––6 段]
该实体不应在报告期末将这些股息确认为负债。 13如果在报告期之后但在财务报表批准报出之前宣派股息，[请参阅：第 3––7 段]
股息在报告期末并未确认为负债，因为当时不存在任何义务。该等股息按照以下规定在附注中披露：国际财务报告准则第 18 号财务报表中的列报和披露。 [请参阅：《国际财务报告准则》18第132段][
请参阅：IFRIC 17 结论基础段落 BC18–BC20]持续经营14主体不得在持续经营的基础上编制财务报表[请参阅：IAS 8段落 6K和6升]
如果管理层在报告期后决定打算清算该实体或停止交易，或者除此之外别无选择。 E2 E2[国际财务报告解释委员会®更新
[请参阅：IAS 8段落 6K和6升]如果管理层在报告期后决定打算清算该实体或停止交易，或者除此之外别无选择。 E2 E2[国际财务报告解释委员会®更新，2021 年 6 月，议程决定，‘国际会计准则 10报告期后事项—实体不再持续经营时的财务报表编制》
委员会收到了关于不再持续经营的实体所采用的会计处理的请求（如第 25 段所述）国际会计准则1财务报表的列报[现在第 6K 段国际会计准则 8财务报表的编制基础
]）。该请求询问这样的实体是否：如果该公司在这些期间处于持续经营状态并且之前没有为这些期间准备过财务报表，则可以在持续经营的基础上准备以前期间的财务报表（问题一）；和
b.如果之前已在持续经营的基础上发布了比较期间的财务报表，则重述比较信息以反映编制本期财务报表所使用的会计基础（问题二）。问题一
b.如果之前已在持续经营的基础上发布了比较期间的财务报表，则重述比较信息以反映编制本期财务报表所使用的会计基础（问题二）。问题一
IAS 1 第 25 段[现为 IAS 8 第 6K 段]管理层要么打算清算该实体，要么停止交易，或者除了这样做别无其他现实选择”。 IAS 10 第 14 段规定，“如果管理层在报告期后决定打算清算该实体或停止交易，或者除此之外别无选择，则该实体不得在持续经营的基础上编制财务报表”。应用《国际会计准则》第 1 条第 25 段[现为《国际会计准则》第 8 条第 6K 条]和《国际会计准则》第 10 条第 14 条，不再持续经营的实体不能在持续经营的基础上编制财务报表（包括尚未授权发布的前期报表）。因此，委员会得出结论认为，《国际财务报告准则》的原则和要求为不再持续经营的实体提供了充分的基础，以确定其是否在持续经营的基础上编制财务报表。问题二
根据其研究，委员会发现问题 II 的 IFRS 标准应用不存在差异。因此，委员会尚未获得证据证明此事具有广泛影响。由于上述原因，委员会决定不在工作计划中添加关于这些事项的标准制定项目。]15
根据其研究，委员会发现问题 II 的 IFRS 标准应用不存在差异。因此，委员会尚未获得证据证明此事具有广泛影响。由于上述原因，委员会决定不在工作计划中添加关于这些事项的标准制定项目。]15
报告期后经营业绩和财务状况恶化可能表明需要考虑持续经营假设是否成立[请参阅：IAS 8段落 6K]还是合适的。
如果持续经营假设不再适用，其影响将非常普遍，以至于本准则要求对会计基础进行根本性改变，而不是对原始会计基础内确认的金额进行调整。 16国际会计准则 8财务报表的编制基础指定所需披露，如果：[请参阅：IAS 8段落 6K]
(一)财务报表不是在持续经营的基础上编制的；或
(二)管理层意识到与事件或条件相关的重大不确定性可能会对实体的持续经营能力产生重大疑问。需要披露的事件或情况可能会在报告期之后出现。披露授权签发日期17 号主体应当披露财务报表的批准报出日期[请参阅：第 4––6 段]
以及谁授予了该授权。如果实体的所有者或其他人有权在财务报表发布后对其进行修改，则实体应披露这一事实。 18
对于用户来说，了解财务报表何时被授权发布非常重要[请参阅：第 4––6 段]，因为财务报表不反映该日期之后的事件。更新报告期末情况披露19
如果主体在报告期后收到有关报告期末存在的情况的信息，则应根据新信息更新与这些情况相关的披露。 20
在某些情况下，实体需要更新其财务报表中的披露，以反映报告期后收到的信息，[请参阅：第 3––7 段]
在某些情况下，实体需要更新其财务报表中的披露，以反映报告期后收到的信息，[请参阅：第 3––7 段]
即使该信息不影响其在财务报表中确认的金额。需要更新披露的一个例子是，当报告期结束后有关于报告期末存在的或有负债的证据时。除了考虑是否应该承认或改变条款国际会计准则第 37 号，实体更新其披露[
请参阅：IAS 37 第 86 段 – 92 段]根据该证据讨论或有负债。报告期后非调整事项21如果报告期后非调整事项[请参阅：第 3(b) 段]是物质的，[请参阅：《国际财务报告准则》18第 19 段––20 段和42]
可以合理地预期，不披露会影响通用财务报表的主要使用者根据这些提供特定报告实体财务信息的财务报表做出的决定。因此，主体应在报告期后针对每类重大非调整事件披露以下信息： (a)事件的性质；和
(二)对其财务影响的估计，或无法做出此类估计的声明。 22以下是示例报告期后非调整事项[请参阅：第 3(b) 段]这通常会导致披露： (a)报告期后发生的重大企业合并（国际财务报告准则第 3 号业务合并
以下是示例报告期后非调整事项[请参阅：第 3(b) 段]这通常会导致披露： (a)报告期后发生的重大企业合并（国际财务报告准则第 3 号业务合并在这种情况下需要具体披露[
请参阅：《国际财务报告准则》第 3 段第 59(b) 段和B66])或处置主要附属公司； (二)宣布停止运营的计划； (三)重大资产购买、资产分类为持有待售国际财务报告准则第 5 号持有待售的非流动资产和终止经营业务,[请参阅：IFRS 5 第 6––14 段]
政府对其他资产的处置或主要资产的征用； (四)报告期结束后，一个主要生产工厂因火灾被毁； （五）宣布或开始实施重大重组（见国际会计准则第 37 号）； [参考：
IAS 37 第 70 段 – 83 段]
（六）报告期后主要普通股交易和潜在普通股交易（国际会计准则第 33 号每股收益
要求实体披露此类交易的描述，除非此类交易涉及资本化或红利发行、股份分割或反向股份分割，所有这些都需要根据国际会计准则第 33 号）； [
请参阅：IAS 33 第 70(d) 和 71 段]（克）报告期后资产价格或汇率发生异常大幅变化； （八）
报告期后颁布或宣布的税率或税法的变化对当期和递延所得税资产和负债产生重大影响（参见国际会计准则 12所得税[请参阅：IAS 12 第 5 段（定义）]）； (一)
作出重大承诺或或有负债，例如通过提供重大担保；和(j)仅因报告期后发生的事件而提起重大诉讼。生效日期23
实体应在 2005 年 1 月 1 日或之后开始的年度期间应用本标准。鼓励提前应用。如果实体在 2005 年 1 月 1 日之前开始应用本标准，则应披露这一事实。 23A国际财务报告准则第 13 号公允价值计量，2011年5月发布，修订第 11 段。实体应在适用时应用该修正案国际财务报告准则第 13 号
国际财务报告准则第 13 号公允价值计量，2011年5月发布，修订第 11 段。实体应在适用时应用该修正案国际财务报告准则第 13 号。 23B国际财务报告准则第 9 号金融工具
于 2014 年 7 月发布，修订第 9 段。实体在应用 IFRS 9. 23C 时应应用该修订材料的定义
（《国际会计准则第 1 号和国际会计准则第 8 号修正案》）于 2018 年 10 月发布，修订了第 21 段。实体应在 2020 年 1 月 1 日或之后开始的年度期间前瞻性地应用这些修订。允许提前应用。如果实体较早应用这些修订，则应披露这一事实。实体在应用对材料定义的修订时，应应用这些修订。
IAS 1 第 7 段1和第5段和IAS 8 中的 6。 23D国际财务报告准则第 18 号2024年4月发布修订第13段和16。实体在适用时应适用这些修订国际财务报告准则第 18 号。撤销 IAS 10（1999 年修订）24本标准取代国际会计准则 10资产负债表日后的事项（1999 年修订）。附录附录对其他公告的修改
国际财务报告准则第 18 号。撤销 IAS 10（1999 年修订）24本标准取代国际会计准则 10资产负债表日后的事项（1999 年修订）。附录附录对其他公告的修改
本附录中的修订应适用于 2005 年 1 月 1 日或之后开始的年度期间。如果实体在较早的期间应用本标准，则这些修订应适用于该较早的期间。 ** ** ** **
2003 年本准则修订时本附录所做的修改已纳入本卷发布的相关国际财务报告准则中。董事会批准
董事会批准 IAS 10 于 2003 年 12 月发布国际会计准则10资产负债表日后的事项
（2003年修订）经国际会计准则委员会十四名成员批准发布。大卫·特威迪爵士主席托马斯·E·琼斯副主席玛丽·巴斯汉斯·格奥尔格·布伦斯安东尼·T·科普罗伯特·P·加内特吉尔伯特·杰拉德詹姆斯·J·莱森林沃伦·J·麦格雷戈帕特里夏·洛·奥马利哈里·K·施密德约翰·T·史密斯杰弗里·惠廷顿山田达己脚注1 2024 年 4 月，IASB 发布国际财务报告准则第 18 号财务报表中的列报和披露并延续了“材料”的定义
哈里·K·施密德约翰·T·史密斯杰弗里·惠廷顿山田达己脚注1 2024 年 4 月，IASB 发布国际财务报告准则第 18 号财务报表中的列报和披露并延续了“材料”的定义国际会计准则1财务报表的列报到国际财务报告准则第 18 号。 （后）版权所有 ©2021 IFRS 基金会