Which of the following about the disclosure of non-adjusting events in the financial statements is correct?
选项:
A: They are required if the information is material.
B: They are exempted according to IAS 10 (para. 10).
C: They are never required as they do not reflect conditions existing at the end of the reporting period.
D: They should be disclosed in the notes to the statements as long as they occurred prior to date of authorisation. .
发布时间:2024-05-21 13:54:59