Adjusting and Non-adjusting events: IAS 10 explanation with examples and implications

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Table of contents:

• IFRS Accounting standards
  
• IAS Standards
  
• IFRIC Interpretations
  
• SIC Interpretations
  

IFRS Accounting Standards

IFRS 01

First-time Adoption of International Financial Reporting Standards

IFRS 02

Share-based Payment

IFRS 03

Business Combinations

IFRS 05

Non-current Assets Held for Sale and Discontinued Operations

IFRS 06

Exploration for and Evaluation of Mineral Resources

IFRS 07

Financial Instruments : Disclosures

IFRS 08

Operating Segments

IFRS 09

Financial Instruments

IFRS 10

Consolidated Financial Statements

IFRS 11

Joint Arrangements

IFRS 12

Disclosure of Interests in Other Entities

IFRS 13

Fair Value Measurement

IFRS 14

Regulatory Deferral Accounts

IFRS 15

Revenue from Contracts with Customers

IFRS 16

Leases

IFRS 17

Insurance Contracts

IAS Standards

IAS 1

Presentation of Financial Statements

IAS 2

Inventories

IAS 7

Statement of Cash Flows

IAS 8

Accounting Policies, Changes in Accounting Estimates and Errors

IAS 10

Events after the Reporting Period

IAS 12

Income Taxes

IAS 16

Property, Plant and Equipment

IAS 19

Employee Benefits

IAS 20

Accounting for Government Grants and Disclosure of Government Assistance

IAS 21

The Effects of Changes in Foreign Exchange Rates

IAS 23

Borrowing Costs

IAS 24

Related Party Disclosures

IAS 26

Accounting and Reporting by Retirement Benefit Plans

IAS 27

Separate Financial Statements

IAS 28

Investments in Associates and Joint Ventures

IAS 29

Financial Reporting in Hyperinflationary Economies

IAS 32

Financial Instruments: Presentation

IAS 33

Earnings per Share

IAS 34

Interim Financial Reporting

IAS 36

Impairment of Assets

IAS 37

Provisions Contingent Liabilities and Contingent Assets

IAS 38

Intangible Assets

IAS 39

Financial Instruments: Recognition and Measurement

IAS 40

Investment Property

IAS 41

Agriculture

IFRIC Interpretations

IFRIC 1

Changes in Existing Decommissioning, Restoration and Similar Liabilities

IFRIC 2

Members’ Shares in Co‑operative Entities and Similar Instruments

IFRIC 5

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

IFRIC 6

Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment

IFRIC 7

Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies

IFRIC 10

Interim Financial Reporting and Impairment

IFRIC 12

Service Concession Arrangements

IFRIC 14

IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

IFRIC 16

Hedges of a Net Investment in a Foreign Operation

IFRIC 17

Distributions of Non‑cash Assets to Owners

IFRIC 19

Extinguishing Financial Liabilities with Equity Instruments

IFRIC 20

Stripping Costs in the Production Phase of a Surface Mine

IFRIC 21

Levies

IFRIC 22

Foreign Currency Transactions and Advance Consideration

IFRIC 23

Uncertainty over Income Tax Treatments

SIC Interpretations