The Disclosures IAS 10 Requires for a Material Non-Adjusting Event

Multiple Choice

The disclosures IAS 10 requires for a material non-adjusting event include:

A) the financial effect of the event or, where it is not possible to estimate the effect reliably, a statement to that effect.
B) a description of why the event only came to be known of after reporting date.
C) details of the corporate governance procedures in place to ensure that further information regarding the event is gathered in a timely fashion.
D) the financial effect of the event or, where it is not possible to estimate the effect reliably, a statement to that effect and a description of why the event only came to be known of after reporting date.