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International Accounting Standard 10 ''Events after the Reporting Period'' or IAS 10 is an international financial reporting standard adopted by the International Accounting Standards Board (IASB). It contains requirements for when events between the end of the reporting period and the date on which the financial statements are authorised for issue should be reflected in the financial statements.〔IAS Plus〕 The principal factor for determining if an event is an ''adjusting event''—and hence requiring adjustment in the financial statements—is whether the event provided evidence of conditions existing at the end of the reporting period. Non-adjusting events need also be disclosed where material. IAS 10 (titled ''Events After the Balance Sheet Date'') was issued in May 1999 by the International Accounting Standards Committee, the predecessor to the IASB. It was reissued by the IASB in December 2003 and retitled ''Events After the Reporting Period'' in September 2007 as a consequential amendment resulting from revisions to IAS 1 ''Presentation of Financial Statements''.〔 ==Overview== Usually, a period of time elapses between the balance sheet date and the date on which the financial statements are authorised for issue. This is the period during which the preparers are finalising the financial statements.〔PwC Inform〕 Events which occur during the period (that is, 'events after the reporting period') can be either adjusting or non-adjusting events. Adjusting events are those that provide evidence of conditions that existed at the end of the reporting period.〔IAS 10.3(a)〕 Examples include the bankruptcy of a customer that occurs after year end which confirms the non-recoverability of a trade receivable or determination after year end of the cost of assets purchased, or the proceeds from assets sold, before year end.〔IAS 10.9〕 Non-adjusting events are those that are indicative of conditions that arose after the reporting period.〔IAS 10.3(b)〕 For example, announcing a plan to discontinue an operation after the year end,〔 or the decline in market value of investments after year end.〔IAS 10.11〕 These events do not relate to the condition at the end of the reporting period, but reflects circumstances that have arisen subsequently.〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「IAS 10」の詳細全文を読む スポンサード リンク
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