Keywords
NIC 10, Hechos posteriores, hechos que implican ajustes, hechos que no implican., IAS 10, events after the reporting period, adjusting events, non-adjusting events.
NIC 10 Hechos posteriores a la fecha del balance
Abstract
Este capítulo detalla y explica los principales contenidos de la NIC 10 sobre hechos posteriores a la fecha del balance y qué información deben revelar respecto a dichos hechos posteriores. El capítulo explica el concepto y delimitación de lo que se entiende por hechos posteriores y aclara qué hechos requieren o no ajustes con ejemplos reales de empresas cotizadas. En el resumen inicial, también se muestran las principales diferencias con el Plan General de Contabilidad español.
This chapter details and explains the main contents of IAS 10 on events after the reporting period and what information should be disclosed regarding such events. The chapter explains the concept and scope of what is understood as events after the reporting period and clarifies which events require adjustments and which do not, with real examples from publicly traded companies. The initial summary also highlights the main differences with the Spanish General Accounting Plan.
This chapter details and explains the main contents of IAS 10 on events after the reporting period and what information should be disclosed regarding such events. The chapter explains the concept and scope of what is understood as events after the reporting period and clarifies which events require adjustments and which do not, with real examples from publicly traded companies. The initial summary also highlights the main differences with the Spanish General Accounting Plan.
Información detallada
Materias, derechos, colecciones e identificadores