CONTENTS

COMPILATION DETAILS

Comparison With IAS 10

Accounting Standard

AASB 110 Events after the Reporting Period

Paragraphs

Objective 1

Application Aus1.1 – Aus1.7

Reduced Disclosure Requirements Aus1.8 – Aus1.9

Scope 2

Definitions 3 – 7

Recognition and Measurement

Adjusting Events after the Reporting Period 8 – 9

Non-adjusting Events after the Reporting Period 10 – 11

Dividends 12 – 13

Going Concern 14 – 16

Disclosure

Date of Authorisation for Issue 17 – 18

Updating Disclosure about Conditions at the End of the Reporting Period 19 – 20

Non-adjusting Events after the Reporting Period 21 – 22

Effective Date 23A – 23B

DELETED IAS 10 TEXT Page 12

BASIS FOR CONCLUSIONS ON IAS 10

(available on the AASB website)

Australian Accounting Standard AASB 110 Events after the Reporting Period (as amended) is set out in paragraphs 1 – 23B. All the paragraphs have equal authority. Terms defined in this Standard are in italics the first time they appear in the Standard. AASB 110 is to be read in the context of other Australian Accounting Standards, including AASB 1048 Interpretation of Standards, which identifies the Australian Accounting Interpretations. In the absence of explicit guidance, AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies.