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of <h1>Ind AS 10: Guidance on Post-Reporting Period Events, Going Concern, Dividends, and Loan Arrangements</h1> Ind AS 10 outlines the treatment of events occurring after the reporting period, focusing on the going concern assumption, dividends, and long-term loan arrangements. If management plans to liquidate or cease trading, financial statements should not be prepared on a going concern basis. Deterioration in financial conditions may require a change in accounting basis. Dividends declared after the reporting period are not recognized as liabilities but must be disclosed. Breaches of loan agreements resolved before financial statements are approved are considered adjusting events. Entities must disclose the approval date of financial statements and any subsequent amendment powers.
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