Under IAS 10, which type of events occur between the end of the reporting period and the date the financial statements are authorised for issue?

Under IAS 10, which type of events occur between the end of the reporting period and the date the financial statements are authorised for issue?

• A. Events that provide evidence of conditions existing at the end of the reporting period.
• B. Material events not related to conditions at year end.
• C. Events that arise after the reporting period with no relation to prior conditions.
• D. Events that are only disclosed if they affect cash flows.

Answer: (A)