https://www.taxtmi.com/manuals?id=2996 Events after the reporting period affecting going concern, dividend recognition, loan repayment terms and required disclosures determine whether adjustments to the basis or amounts in the financial statements are needed. Management determinations to liquidate or cease trading after the reporting date are adjusting events requiring a non-going-concern basis; dividends declared post-reporting are not recognised as liabilities at the reporting date and redeemable preference share distributions are interest on a liability. A lender's pre-approval forbearance can render a breached loan an adjusting event. Entities must disclose the approval date for the financial statements and any post-issue amendment powers. en-us Sat, 08 Jul 2023 13:51:00 +0530 Sat, 08 Jul 2023 13:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2996 Events after the reporting period affecting going concern, dividend recognition, loan repayment terms and required disclosures determine whether adjustments to the basis or amounts in the financial statements are needed. Management determinations to liquidate or cease trading after the reporting date are adjusting events requiring a non-going-concern basis; dividends declared post-reporting are not recognised as liabilities at the reporting date and redeemable preference share distributions are interest on a liability. A lender's pre-approval forbearance can render a breached loan an adjusting event. Entities must disclose the approval date for the financial statements and any post-issue amendment powers. Manuals Companies Law Sat, 08 Jul 2023 13:51:00 +0530 https://www.taxtmi.com/manuals?id=2996