This episode dives deeper into the two key types of post-reporting period events – adjusting and non-adjusting events. We explore their differences, practical examples, and how companies should handle each type in financial statements.

✔ What are adjusting events? – When financial statements need modification.

✔ What are non-adjusting events? – When only disclosure is required.

✔ Real-world examples of both types of events.

✔ How adjusting and non-adjusting events impact financial reporting.

✔ Best practices for identifying and disclosing post-reporting period events.

🔍 Resources & Links:

• Guide on Identifying Adjusting vs. Non-Adjusting Events
• IFRS Compliance Guidelines for IAS 10