IAS 10 (Revised) introduces events after the reporting period for the following three disclosures:- The date on which the financial statements were approved and the entity that granted such accreditation. If the owners of the entity have the power to amend the financial statements after issuance, this fact should be disclosed.- If information is received after the balance sheet date on the circumstances that existed at the balance sheet date, disclosures relating to those circumstances should be updated. - When events that do not result in an adjustment after the balance sheet date are significant so that the disclosure affects the ability of the users of the financial statements to make correct assessments and make sound decisions, each of the significant categories of events that do not lead to an adjustment as to the nature of the event and its financial impact should be disclosed. A statement stating that such an estimate could not be made.
