Requirements Other Than Those in IAS 10 Regarding After-Reporting-Date Events

Requirements other than those in IAS 10 regarding after-reporting-date events include:

A) The IASB Conceptual Framework requirement that the financial statements fully reflect all financial effects either through note disclosure or recognition in the financial statements of any events that occur up to the date of completion.
B) The Company Law requirement that a company's directors must give details in their report of any matter or circumstance that has arisen since the end of the year that has significantly affected, or may significantly affect, the entity's operations or the result of those operations or state of affairs in future financial years.
C) The Company Law regulations regarding the conduct of an audit that requires auditors to qualify any set of financial statements that do not fully incorporate either in note disclosure or full recognition in the financial statements all events up to the signing of the audit report.
D) IASB Conceptual Framework requires that the financial statements fully reflect all financial effects either through note disclosure or recognition in the financial statements of any events that occur up to the date of completion and The Company Law requirement that a company's directors must give details in their report of any matter or circumstance that has arisen since the end of the year that has significantly affected, or may significantly affect, the entity's operations or the result of those operations or state of affairs in future financial years.

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