Workbook on IAS 10 EVENTS AFTER THE REPORTING PERIOD

IAS 10 — Events after the Reporting Period

  Source: IAS 10 (IASB revised December 2003; amended 2011, 2014 & 2018)  |  DipIFR Scope: Full
IAS 10 governs how entities account for and disclose events that occur between the end of the reporting period and the date the financial statements are authorised for issue. The core skill is classifying every event as either adjusting (evidence of a year-end condition) or non-adjusting (a new condition that arose after the year-end).

Key Takeaways

  • An adjusting event provides evidence of conditions that existed at the year-end → adjust the financial statements.
  • A non-adjusting event relates to conditions that arose after the year-end → do not adjust, but disclose if material.
  • The cut-off date is when the financial statements are authorised for issue by the board — not the date of shareholder approval or regulatory filing.
  • The Going Concern Override: if a post-year-end event makes the entity no longer viable, the entire financial statements must be recast on a break-up (liquidation) basis.
  • Dividends declared after the year-end are never a liability at the reporting date — always non-adjusting; disclose only.
  • A customer bankruptcy after the year-end is adjusting — it confirms the customer was credit-impaired at year-end.
  • A fire or flood after the year-end is non-adjusting — the building was intact at year-end.
  • The sale of inventory after the year-end at below cost is adjusting — it provides evidence of NRV at year-end (IAS 2).
  • A court settlement confirming a year-end obligation is adjusting — adjust any existing provision or recognise a new one.
  • Always ask yourself: "Did the condition EXIST at the year-end?" Yes = Adjust. No = Do not adjust, but disclose.

Table of Contents

  1. Objective & Scope
  2. Key Definitions
  3. The Authorisation Date
  4. The Master Classification Table
  5. Adjusting Events
  6. Non-Adjusting Events
  7. Dividends
  8. Going Concern Override
  9. Disclosure Requirements
  10. Worked Examples
  11. Examiner Themes & Pitfalls
  12. Knowledge Check
  13. Exam Tips
Objective & Scope

IAS 10 prescribes (a) when an entity should adjust its financial statements for events after the reporting period, and (b) the disclosures required about the date of authorisation for issue and about those events. The standard also requires that if post-period events indicate that the going concern assumption is no longer appropriate, the financial statements must not be prepared on a going concern basis.

IAS 10 applies to all entities preparing financial statements under IFRS. It was originally issued in May 1999, substantially revised in December 2003, and subsequently amended by IFRS 13 (2011), IFRS 9 (2014), and the Definition of Material amendment to IAS 1 and IAS 8 (October 2018, effective 1 January 2020).

The "Timing Standard" IAS 10 answers one practical question: now that we know something happened between year-end and the date we sign off the accounts, does that change what's in the financial statements, or does it only need a note? The answer depends entirely on whether the underlying condition existed at year-end.
Key Definitions
Events after the Reporting Period
Favourable and unfavourable events that occur between the end of the reporting period and the date when the financial statements are authorised for issue.
Adjusting Event
An event that provides evidence of conditions that existed at the end of the reporting period. The financial statements must be adjusted to reflect it.
Non-Adjusting Event
An event indicative of conditions that arose after the reporting period. No adjustment to the financial statements; disclose if material.
Date of Authorisation for Issue
The date the board of directors (or management, if issuing to a supervisory board) formally approves the financial statements for issue. This is the IAS 10 cut-off date — not the AGM date or regulatory filing date.
The Authorisation Date — The Critical Cut-Off

Every IAS 10 scenario requires you to establish when the "window" closes. Under IAS 10, the window for post-period events runs from immediately after the year-end to the date the financial statements are authorised for issue. Critically, this is the board approval date — not when shareholders vote, not when the accounts are filed with a regulator.

📅 Standard Timeline Example
31 December 20X1
Year-end — reporting period closes. IAS 10 window opens.
28 February 20X2
Management completes draft financial statements.
18 March 20X2 ★
Board authorises financial statements for issue. IAS 10 window closes. This is the cut-off date.
19 March 20X2
Public profit announcement. (Still counted — events up to 18 March apply.)
15 May 20X2
Shareholders approve at AGM. (Does NOT extend the window.)
17 May 20X2
Filed with regulator. (Does NOT extend the window.)
⚠️ Supervisory Board Structure Where management must submit to a supervisory board (e.g., a two-tier board structure common in Germany), the IAS 10 cut-off is the date management authorises the statements for issue to the supervisory board — not the later date when the supervisory board approves them.
The Master Classification Table

Every exam scenario reduces to one question: "Did the underlying condition exist at year-end?"

Event Classification Accounting Treatment Reason
Court case settled after year-end, confirming a year-end liability ✅ Adjusting Adjust the provision to the settlement amount The obligation existed at year-end; settlement provides evidence of its amount
Customer goes bankrupt after year-end, owing a balance at year-end ✅ Adjusting Increase bad debt provision / write off receivable Bankruptcy confirms customer was credit-impaired at year-end
Inventory sold after year-end at a price below cost ✅ Adjusting Write down inventory to NRV (per IAS 2) Post-year-end sale price provides evidence of NRV at year-end
Final cost of assets purchased before year-end confirmed after year-end ✅ Adjusting Adjust asset carrying amount Purchase transaction existed at year-end
Fraud or error discovered after year-end ✅ Adjusting Correct the financial statements The fraud/error existed in the prior period
Bonus amounts confirmed after year-end (obligation existed at year-end) ✅ Adjusting Accrue the bonus Constructive obligation existed at year-end under IAS 19
Fire or flood destroys assets after year-end ❌ Non-Adjusting Do not adjust; disclose if material Assets were intact at year-end; fire is a new condition
Decline in investment market values after year-end ❌ Non-Adjusting Do not adjust; disclose if material Reflects new post-year-end market conditions, not year-end conditions
Major acquisition after year-end ❌ Non-Adjusting Do not adjust; disclose if material New condition arises after year-end
Dividends declared after year-end ❌ Non-Adjusting Never a liability; disclose in notes No obligation existed at year-end
Tax rate change enacted after year-end ❌ Non-Adjusting Do not adjust deferred tax; disclose if material New law; did not exist at year-end
New share issue after year-end ❌ Non-Adjusting Do not adjust; disclose New transaction after year-end
Going concern viability destroyed after year-end ⭐ Going Concern Override Recast entire financial statements on liquidation/break-up basis Pervasive impact; fundamental change in accounting basis required
Adjusting Events

An entity shall adjust the amounts recognised in its financial statements to reflect adjusting events after the reporting period. IAS 10 paragraph 9 lists the following as adjusting events:

IAS 10 Paragraph 9 — The Five Adjusting Event Categories
  1. Settlement of a court case that confirms a present obligation existing at year-end
  2. Receipt of information indicating an asset was impaired at year-end (e.g., customer bankruptcy, inventory NRV evidence)
  3. Determination of the cost of assets purchased, or proceeds from assets sold, before year-end
  4. Determination of profit-sharing or bonus amounts, where an obligation existed at year-end (IAS 19)
  5. Discovery of fraud or errors that show the financial statements are incorrect
The Logic Behind Each Adjusting Event In every case, the underlying condition existed at the year-end. The post-period event simply provides better information about the amount or existence of that condition. IAS 10 requires the financial statements to reflect the best available evidence of conditions at the reporting date.
Non-Adjusting Events

An entity shall not adjust the amounts recognised in its financial statements to reflect non-adjusting events after the reporting period. However, if a non-adjusting event is material, non-disclosure could influence the decisions of users, so disclosure is required.

IAS 10 Paragraph 22 — Examples of Non-Adjusting Events Requiring Disclosure
  • Major business combination or disposal of a major subsidiary
  • Announcing a plan to discontinue an operation
  • Major purchases or disposals of assets; assets classified as held for sale
  • Destruction of a major production plant by a fire after the reporting period
  • Announcing or commencing a major restructuring (IAS 37)
  • Major share transactions after the reporting period
  • Abnormally large changes in asset prices or foreign exchange rates
  • Changes in tax rates or tax laws enacted after the reporting period
  • Entering into significant commitments or contingent liabilities (e.g., guarantees)
  • Major litigation commencing solely from events that occurred after the reporting period
Disclosure for Non-Adjusting Events For each material category of non-adjusting event, disclose:
  1. The nature of the event
  2. An estimate of its financial effect, or a statement that such an estimate cannot be made
Many DipIFR candidates correctly classify the event but forget to state that a note disclosure is required. This costs 1–2 marks.
Dividends
The Dividend Rule — Always Non-Adjusting If an entity declares dividends to holders of equity instruments after the reporting period, those dividends shall not be recognised as a liability at the end of the reporting period. No obligation existed at year-end because the dividend had not yet been declared.

This is a standalone rule in IAS 10 paragraph 12. It applies regardless of how large the dividend is. Even if the board "intends" to pay a dividend at year-end, until it is formally declared, there is no present obligation. The dividend is disclosed in the notes to the financial statements in accordance with IAS 1.

⚠️ Common Exam Error Candidates sometimes recognise a post-year-end dividend as a liability "because it was approved by management at year-end." Under IAS 10, only a declared dividend creates an obligation. If not formally declared by year-end, it is always non-adjusting and never a liability in the closing statement of financial position.
Going Concern Override — The Super-Rule

IAS 10 paragraph 14 states that an entity shall not prepare its financial statements on a going concern basis if, after the reporting period, management determines either that it intends to liquidate the entity or cease trading, or that it has no realistic alternative but to do so.

🔴 When Going Concern Is Triggered A post-year-end event (even one that is technically non-adjusting in isolation) can force a complete change to the basis of accounting if it makes the entity non-viable. This is not just an adjustment to individual line items — it requires fundamental changes to how all assets and liabilities are measured (e.g., assets written down to forced sale/break-up values, all liabilities become immediately due).
Classic Going Concern Triggers
  • A major customer goes bankrupt after year-end, and the loss is so large the entity itself cannot survive
  • The board decides after year-end to liquidate and sell all assets
  • A fire after year-end destroys the entity's only production facility and the entity has no insurance and no ability to replace it
  • Loss of a critical licence or regulatory approval after year-end that prevents the entity from operating
IAS 1 Interaction Where going concern is in doubt but the financial statements are still prepared on a going concern basis, IAS 1 requires disclosure of the material uncertainties that cast significant doubt over the entity's ability to continue as a going concern. These uncertainties may arise after the reporting period.
Disclosure Requirements

Date of Authorisation for Issue (Mandatory):

  • Disclose the date when the financial statements were authorised for issue
  • Disclose who gave that authorisation
  • If owners or others have the power to amend the financial statements after issue, disclose that fact

Updating Disclosure for Adjusting Events:

  • If new information is received after the reporting period about conditions existing at year-end, update the related disclosures in the financial statements, even if the amounts are not changed
  • Example: if a contingent liability at year-end becomes a firm liability after year-end, both the provision is created (adjustment) and the contingent liability note is updated

Non-Adjusting Events (Mandatory if Material):

  • Nature of the event
  • Estimate of the financial effect (or statement that one cannot be made)
Worked Examples

Example 1 — Post-Year-End Fire

NON-ADJUSTING

Scenario — December 2024 Style

Year-end: 31 December 20X4. Board authorises for issue: 25 February 20X5. On 15 January 20X5, a fire destroyed inventory and equipment at a subsidiary's warehouse. Carrying value of inventory: $4.2m; equipment: $3.8m. The subsidiary has no insurance covering the full loss.

Requirement

Classify under IAS 10 and state the required treatment and disclosure.

Solution

The fire occurred after the reporting date (15 January 20X5). At 31 December 20X4, the warehouse was intact. The fire created a new condition that did not exist at year-end.

Classification: Non-Adjusting Event.

Treatment: Do not adjust the carrying values of inventory or equipment in the 31 December 20X4 financial statements.

Disclosure required (IAS 10 para 21): A note must disclose:

  • Nature: "On 15 January 20X5, a fire destroyed inventory and equipment at the Group's warehouse subsidiary."
  • Financial effect: "The estimated loss is $8.0m ($4.2m inventory + $3.8m equipment), before any insurance recovery."
🔴 Going Concern Check If the $8.0m loss meant the subsidiary could no longer trade, the accounts would need to be recast on a liquidation basis. Always check this when a fire scenario appears.

Example 2 — Inventory Sold Below Cost

ADJUSTING

Scenario — December 2022 Style

Year-end: 31 December 20X4. Financial statements authorised: 20 February 20X5. Inventory is held at cost of $500,000 at year-end. On 14 January 20X5 (two weeks after year-end), the entire batch is sold for $320,000.

Requirement

Classify and state the required accounting treatment.

Solution

The post-year-end sale at $320,000 provides direct evidence of the Net Realisable Value (NRV) of the inventory as it stood at 31 December 20X4. Under IAS 2, inventory must be held at the lower of cost and NRV. The NRV ($320,000) is lower than cost ($500,000).

Classification: Adjusting Event.

Treatment: Write down inventory to $320,000 in the year-end financial statements. Recognise a write-down of $180,000 in cost of sales (P&L).

Examiner Note — Always Explain WHY Many candidates correctly identify the event as adjusting but fail to explain the reason: "the post-year-end sale provides evidence of conditions (NRV) that existed at the year-end." Always write out the reasoning — that is where the marks sit.

Example 3 — Legal Case Settlement

ADJUSTING

Scenario — December 2020 Style

At 31 December 20X4, an entity has an ongoing legal dispute. A provision of $1.5m has been recognised. Three weeks after year-end, the court orders the entity to pay $2.3m. Financial statements have not yet been authorised for issue.

Requirement

Classify and show the accounting treatment.

Solution

The legal obligation existed at 31 December 20X4 — the case was ongoing and a provision had already been recognised. The court ruling provides definitive evidence of the amount of the present obligation that existed at year-end.

Classification: Adjusting Event.

Treatment: Increase the provision from $1.5m to $2.3m. Additional charge to P&L = $0.8m.

IAS 37 Interaction While IAS 37 governs how to measure and recognise provisions, the classification as adjusting (vs. non-adjusting) is determined by IAS 10. DipIFR candidates should mention both standards: "Under IAS 10, this is an adjusting event as it confirms a present obligation at year-end. The provision is adjusted to $2.3m in accordance with IAS 37."

Example 4 — Customer Bankruptcy

ADJUSTING

Scenario

At 31 December 20X4, a receivable of $600,000 is outstanding from Customer X. No impairment provision had been recognised as Customer X appeared solvent at year-end. On 20 January 20X5, Customer X is declared bankrupt. The liquidator confirms the entity will receive nothing.

Solution

Under IAS 10 paragraph 9(b)(i): "the bankruptcy of a customer that occurs after the reporting period usually confirms that the customer was credit-impaired at the end of the reporting period."

Classification: Adjusting Event.

Treatment: Recognise a full bad debt provision of $600,000 against the year-end receivable balance. Charge $600,000 to P&L for the year ended 31 December 20X4.

The "Usually Confirms" Qualifier IAS 10 says "usually confirms" — not "always." If the entity could demonstrate that Customer X was clearly financially healthy at year-end and a completely unforeseeable event caused the bankruptcy (e.g., a sudden fraud by management), there may be an argument for non-adjusting. In exam conditions, treat post-year-end customer bankruptcy as adjusting unless told otherwise.

Example 5 — Dividends Declared After Year-End

NON-ADJUSTING

Scenario

At 31 December 20X4, the directors of Alpha Ltd intend to recommend a dividend of $2m. On 24 January 20X5, the board formally declares the dividend. Financial statements for 31 December 20X4 have not yet been authorised for issue.

Solution

The dividend was not declared until 24 January 20X5 — after the reporting date. No obligation existed at 31 December 20X4 because the declaration had not yet occurred.

Classification: Non-Adjusting Event (IAS 10 para 12).

Treatment: Do not recognise the $2m as a liability in the 31 December 20X4 statement of financial position.

Disclosure: Disclose the dividend in the notes to the financial statements in accordance with IAS 1. Example note: "Subsequent to the reporting date, the board declared a dividend of $2,000,000 (XX cents per share), payable [date]."

Example 6 — Going Concern Triggered

GOING CONCERN OVERRIDE

Scenario

At 31 December 20X4, Beta Ltd has net assets of $3m. On 5 February 20X5, Beta's largest client (representing 90% of revenue) goes into liquidation and owes Beta $4.5m, which will be irrecoverable. Beta has no other financing facilities and the directors resolve to cease trading and wind up the company.

Solution

Two layers of IAS 10 apply:

Layer 1 — Customer bankruptcy is an adjusting event: Write off $4.5m receivable → this wipes out all net assets and creates net liabilities of $1.5m.

Layer 2 — Going concern override: Following the write-off, management determines it has no realistic alternative but to liquidate. The entire financial statements for 31 December 20X4 must be recast on a break-up (liquidation) basis: assets at forced-sale values, all liabilities classified as current, restructuring/wind-up costs recognised.

Key Examiner Point This is not just an adjustment to one figure — it is a fundamental change in the basis of accounting. The going concern assumption affects every single line in the financial statements. Always state: "As Beta can no longer be considered a going concern, the financial statements for 31 December 20X4 must be prepared on a basis other than going concern, in accordance with IAS 10 paragraph 14."
Examiner Themes & Pitfalls
December 2024 — Fire & Going Concern The examiner confirmed the fire as a non-adjusting event. The key error was candidates arguing the fire was adjusting "because it affected current asset values." The rule is clear: look at the date of the cause, not the date you discover the information. The fire started after year-end — therefore non-adjusting. However, the examiner rewarded candidates who also tested the going concern implication.
December 2022 — Inventory NRV Performance was mixed. Candidates often correctly identified the inventory sale as adjusting but lost marks by failing to explain the linkage: the post-period sale price provides evidence of the NRV that existed at the reporting date. Always connect the post-period evidence back to the year-end condition.
December 2020 — Legal Case Settlement A significant minority incorrectly focused on IAS 37 and ignored IAS 10. The examiner's model answer required candidates to first classify under IAS 10 (adjusting event), then apply IAS 37 to determine the revised provision amount. Marks were split: IAS 10 classification first, then IAS 37 mechanics.
Most Common IAS 10 Exam Errors
  • Forgetting to mention note disclosure for non-adjusting material events (costs 1-2 marks)
  • Classifying fire/flood as adjusting because "it changes the value of the assets"
  • Recognising post-year-end dividends as a liability at year-end
  • Using shareholder approval date or regulatory filing date as the IAS 10 cut-off instead of board authorisation date
  • Identifying a non-adjusting event but failing to check if the going concern override applies
  • Quoting IAS 37 definitions for legal provisions without mentioning IAS 10 for the timing classification
  • Writing general IAS 10 theory without applying the classification to the specific scenario given

✓ Knowledge Check — 5 Questions

1. An entity's year-end is 31 December 20X4. On 10 February 20X5, a flood destroys the entity's main warehouse. The financial statements are authorised for issue on 28 February 20X5. How should the flood be treated?

  1. Adjusting event — adjust the carrying value of the warehouse to nil
  2. Non-adjusting event — do not adjust; disclose the nature and estimated financial effect if material
  3. Adjusting event — adjust the insurance receivable in the financial statements
  4. No treatment required — events outside the reporting period are ignored
Show Answer
B — Non-Adjusting. The warehouse was intact at 31 December 20X4. The flood created a new condition after the year-end. Do not adjust the financial statements. Disclose the nature of the event and estimate of financial effect (IAS 10 para 21). Also check whether going concern is affected.

2. At 31 December 20X4, an entity has a $900,000 receivable from a customer. On 18 January 20X5, that customer is declared bankrupt and the liquidator confirms zero recovery. What is the treatment?

  1. Non-adjusting — disclose $900,000 as a post-year-end loss in the notes only
  2. Adjusting — write off the $900,000 receivable in the 20X4 financial statements
  3. Adjusting — only adjust if a bad debt provision already existed at year-end
  4. Non-adjusting — bankruptcy arises after year-end so conditions did not exist
Show Answer
B — Adjusting. IAS 10 para 9(b)(i) states the bankruptcy of a customer after the reporting period usually confirms that the customer was credit-impaired at the year-end. The bad debt provision or write-off must be recognised in the 20X4 financial statements regardless of whether a provision existed already.

3. On 15 February 20X5, the board formally declares a dividend of $1.5m. The 20X4 financial statements are authorised for issue on 20 March 20X5. How should the dividend be treated in the 20X4 financial statements?

  1. Recognise as a liability of $1.5m in the 20X4 statement of financial position
  2. Recognise as a deduction from retained earnings with no liability
  3. Do not recognise as a liability; disclose in the notes to the financial statements
  4. Recognise in other comprehensive income for 20X4
Show Answer
C — Disclose only. IAS 10 para 12: dividends declared after the reporting period are not a liability at year-end because no obligation existed at 31 December 20X4. The dividend is disclosed in the notes in accordance with IAS 1.

4. A court case was ongoing at 31 December 20X4 with a contingent liability of $500,000 disclosed. On 22 January 20X5, the court rules against the entity and awards damages of $800,000. What is the required treatment?

  1. Non-adjusting — the court ruling happened after year-end; continue to disclose $500,000 contingent liability
  2. Adjusting — remove the contingent liability and recognise a provision of $800,000 in the 20X4 financial statements
  3. Adjusting — recognise a provision of $300,000 (the increase only)
  4. Non-adjusting — disclose the $800,000 ruling as a post-year-end note
Show Answer
B — Adjusting. The legal obligation existed at year-end (the case was ongoing). The court ruling provides definitive evidence of the amount. Under IAS 10 para 9(a), the entity adjusts the previously recognised provision (or replaces the contingent liability disclosure with a provision of $800,000) per IAS 37. The full $800,000 is the provision — not just the increment.

5. An entity's main subsidiary provides 85% of group revenue. After the year-end, the subsidiary's operating licence is revoked by the regulator, making all trading impossible. The directors conclude the group must be liquidated. What does IAS 10 require?

  1. Disclose as a material non-adjusting event in the notes only
  2. Adjust the subsidiary's assets to nil in the consolidated statements
  3. Recast the entire group financial statements on a liquidation/break-up basis
  4. Treat as an adjusting impairment event under IAS 36
Show Answer
C — Liquidation basis. IAS 10 para 14: the entity shall not prepare financial statements on a going concern basis if management determines after the reporting period it has no realistic alternative but to cease trading. This is the going concern override — the effect is pervasive and requires a fundamental change in the basis of accounting, not just an adjustment to individual line items.
Exam Tips
4-Step Exam Strategy for Every IAS 10 Scenario
  1. Identify the date: "The event occurred on [date], which is after the year-end of [date] but before the authorisation date of [date]. Therefore IAS 10 applies."
  2. Ask the evidence question: "Did the underlying condition exist at the year-end?" Yes → Adjusting. No → Non-Adjusting.
  3. State the treatment: Adjusting → "Adjust the financial statements to reflect..." Non-Adjusting → "Do not adjust the financial statements."
  4. Always check disclosure and going concern: "As the event is [non-adjusting / adjusting], a note disclosure is required [if material]." AND "Consider whether the going concern assumption remains appropriate."
Adjusting Events — Quick Memory Test
  • ✅ Court case settled — obligation existed at year-end
  • ✅ Customer bankrupt — customer was impaired at year-end
  • ✅ Inventory sold below cost — NRV evidence of year-end condition
  • ✅ Subsidiary sold at a loss — impairment existed at year-end
  • ✅ Fraud or error discovered — existed in prior period
  • ✅ Final bonus amounts confirmed — obligation existed at year-end
Non-Adjusting Events — Quick Memory Test
  • ❌ Fire, flood, earthquake — new event after year-end
  • ❌ Market prices fall — new market conditions post-year-end
  • ❌ Tax rate change — new law enacted after year-end
  • ❌ Major acquisition — new transaction after year-end
  • ❌ Dividends declared — no obligation at year-end
  • ❌ New share issue — new transaction after year-end
  • ❌ New litigation from post-year-end events — no year-end condition
Related Standards Always Paired with IAS 10
  • IAS 37 — Provisions: adjusting events from legal cases require a provision or adjustment per IAS 37. Always mention both standards.
  • IAS 2 — Inventories: post-year-end sales provide NRV evidence. Write down to NRV per IAS 2.
  • IAS 36 — Impairment: post-year-end evidence of impairment (e.g., subsidiary sold at a loss) is adjusting and triggers an IAS 36 review.
  • IFRS 18 — Presentation: going concern disclosures and dividend note disclosures are governed by IFRS 18 requirements referenced in IAS 10.
  • IAS 8 — Errors and Policies: the discovery of fraud or errors after year-end is an adjusting event under IAS 10 and is corrected per IAS 8 if the error relates to a prior period.
  • IFRS 3 — Business Combinations: acquisitions after the year-end are non-adjusting events requiring specific IFRS 3 disclosures.

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