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(PDF) Educational Material on Ind AS 10, Events after the Reporting Period

Ind AS 10 prescribes when an entity should adjust its financial statements for events after the reporting period; and the disclosures that an entity should give about the date when the financial statements were approved for issue and about events after the reporting period. This Educational Material contains summary of Ind AS 10 discussing the key requirements of the Standard and the Frequently Asked Questions (FAQs) covering the issues, which are expected to be encountered frequently while implementing Ind AS 10.

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