This issue provides guidance on the effect of events after the reporting period on valuation, impairment and existence of financial assets.
After the reporting date, but before the date of authorisation of its financial statements, a reporting entity may receive information on the value, recoverability or existence of financial assets (investments) that it holds.
This Hot Topic addresses the considerations for the recognition and measurement of the financial assets at the reporting date.
Read the full publication
Download PDF [391 kb]
Also appears under...