Essay
IAS 10 EVENTS AFTER THE BALANCE SHEET DATE | |
|HISTORY OF IAS 10 |
|July 1977 |Exposure Draft E10 Contingencies and Events Occurring After the Balance Sheet Date |
|October 1978 |IAS 10 Contingencies and Events Occurring After the Balance Sheet Date effective 1 January 1980 |
|1994 |IAS 19 (1978) was reformatted |
|August 1997 |Exposure Draft E59 Provisions, Contingent Liabilities and Contingent Assets |
|September 1998 |IAS 37, Provisions, Contingent Liabilities and Contingent Assets |
|1 July 1999 |Effective Date of IAS 37, which superseded those portions of IAS 19 (1978) dealing with |
| |contingencies |
|November 1998 |Exposure Draft E63 Events After the Balance Sheet Date |
|May 1999 |IAS 10 (1999) Events After the Balance Sheet Date superseded those portions of IAS 10 (1978) |
| |dealing with events after the balance sheet date |
|1 January 2000 |Effective Date of IAS 10 (1999) |
|18 December 2003 |Revised version of IAS 10 issued by the IASB |
| |The summary below reflects those revisions. |
|1 January 2005 |Effective date of IAS 10 (Revised 2003) |
|RELATED INTERPRETATIONS |
|Issues
|HISTORY OF IAS 10 |
|July 1977 |Exposure Draft E10 Contingencies and Events Occurring After the Balance Sheet Date |
|October 1978 |IAS 10 Contingencies and Events Occurring After the Balance Sheet Date effective 1 January 1980 |
|1994 |IAS 19 (1978) was reformatted |
|August 1997 |Exposure Draft E59 Provisions, Contingent Liabilities and Contingent Assets |
|September 1998 |IAS 37, Provisions, Contingent Liabilities and Contingent Assets |
|1 July 1999 |Effective Date of IAS 37, which superseded those portions of IAS 19 (1978) dealing with |
| |contingencies |
|November 1998 |Exposure Draft E63 Events After the Balance Sheet Date |
|May 1999 |IAS 10 (1999) Events After the Balance Sheet Date superseded those portions of IAS 10 (1978) |
| |dealing with events after the balance sheet date |
|1 January 2000 |Effective Date of IAS 10 (1999) |
|18 December 2003 |Revised version of IAS 10 issued by the IASB |
| |The summary below reflects those revisions. |
|1 January 2005 |Effective date of IAS 10 (Revised 2003) |
|RELATED INTERPRETATIONS |
|Issues