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Admin12.07.2021

Events after Audit Reporting Period: Post Audit Responsibilities

Please see to learn more.
1201
Admin12.08.2021

IAS 10 — Reissue of financial statements

I am a practicing CPA and Certified Fraud Examiner.
2205
Admin26.08.2021

Correction of an Error in Financial Statements

Sometimes a company might desire a prior period adjustment though one is not merited.
501
Admin06.08.2021

Correction of an Error in Financial Statements

Regardless, now that the misstatement is known, a prior period adjustment is necessary.
8506
Admin01.08.2021

Correction of an Error in Financial Statements

Financial statements may be adjusted to reflect accounting for those errors or frauds that relate to the present or prior reporting periods under IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors.
2505
Admin07.07.2021

IAS 10 — Reissue of financial statements

An entity shall not adjust the financial statements in respect of those events after the end of the reporting period that reflects conditions that arose after the end of the reporting period i.
8001
Admin09.07.2021

Events after Audit Reporting Period: Post Audit Responsibilities

Or, depending on the facts, withdrawal might be necessary.
1103
Admin11.07.2021

IAS 10 — Reissue of financial statements

A prior period adjustment might be desired for other reasons as well.
2606
Admin18.07.2021

IAS 10 — Reissue of financial statements

presents single year financial statements, the prior period adjustment affects just the opening balance of retained earnings January 1, 2019, in this example.
8302