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of <h1>Ind AS 10: Account for and disclose events after reporting period, distinguish adjusting vs non-adjusting events, approval details</h1> Ind AS 10 mandates accounting for events occurring between the reporting period end and the date financial statements are approved for issue, distinguishing adjusting events (evidence of conditions existing at the reporting date requiring recognition or measurement changes) from non-adjusting events (conditions arising after the reporting date requiring disclosure if material). It requires disclosure of the approval date and approver, prohibits preparing statements on a going concern basis if post-reporting events negate that assumption, sets rules on dividends and measurement/recognition of non-cash distributions to owners, and requires updates to disclosures when post-reporting information affects conditions existing at the reporting date.
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