<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet href="https://feeds.captivate.fm/style.xsl" type="text/xsl"?><rss xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:content="http://purl.org/rss/1.0/modules/content/" xmlns:atom="http://www.w3.org/2005/Atom" version="2.0" xmlns:googleplay="http://www.google.com/schemas/play-podcasts/1.0" xmlns:itunes="http://www.itunes.com/dtds/podcast-1.0.dtd" xmlns:sy="http://purl.org/rss/1.0/modules/syndication/" xmlns:podcast="https://podcastindex.org/namespace/1.0"><channel><atom:link href="https://feeds.captivate.fm/b2c84b9605fd7542d5af1a/" rel="self" type="application/rss+xml"/><title><![CDATA[IAS 10]]></title><podcast:guid>73179dbb-926d-5b42-a07b-613042f20c5d</podcast:guid><lastBuildDate>Mon, 23 Jun 2025 10:08:05 +0000</lastBuildDate><generator>Captivate.fm</generator><language><![CDATA[en]]></language><copyright><![CDATA[Copyright 2025 Ascendere]]></copyright><managingEditor>Ascendere</managingEditor><itunes:summary><![CDATA[In this episode, we explore IAS 10 – Events After the Reporting Period, a crucial accounting standard that deals with financial events occurring between the reporting date and the date financial statements are authorized for issue. We discuss the distinction between adjusting and non-adjusting events, their impact on financial statements, and how businesses should disclose such events to ensure compliance and transparency.

Key Takeaways:
✔ What is IAS 10? – Understanding its purpose and significance.
✔ Adjusting vs. Non-Adjusting Events – How to classify post-reporting period events.
✔ Examples of Common Events – Legal cases, asset impairments, and business transactions.
✔ Impact on Financial Statements – When adjustments are necessary and when disclosures suffice.
✔ Regulatory and Compliance Considerations – Ensuring proper reporting under IFRS.
✔ Best Practices for Accountants and Finance Teams – Handling post-reporting events efficiently.

🔍 Resources & Links:

IAS 10 Summary – IFRS Foundation
Guide on Disclosing Events After the Reporting Period]]></itunes:summary><image><url>https://artwork.captivate.fm/a323361a-3845-4f34-84c8-2154aca1317d/LjCB14NxW2WDF9WMwVibxa9i.jpg</url><title>IAS 10</title><link><![CDATA[https://b2c84b9605fd7542d5af1a.captivate.fm]]></link></image><itunes:image href="https://artwork.captivate.fm/a323361a-3845-4f34-84c8-2154aca1317d/LjCB14NxW2WDF9WMwVibxa9i.jpg"/><itunes:owner><itunes:name>Ascendere</itunes:name></itunes:owner><itunes:author>Ascendere</itunes:author><description>In this episode, we explore IAS 10 – Events After the Reporting Period, a crucial accounting standard that deals with financial events occurring between the reporting date and the date financial statements are authorized for issue. We discuss the distinction between adjusting and non-adjusting events, their impact on financial statements, and how businesses should disclose such events to ensure compliance and transparency.

Key Takeaways:
✔ What is IAS 10? – Understanding its purpose and significance.
✔ Adjusting vs. Non-Adjusting Events – How to classify post-reporting period events.
✔ Examples of Common Events – Legal cases, asset impairments, and business transactions.
✔ Impact on Financial Statements – When adjustments are necessary and when disclosures suffice.
✔ Regulatory and Compliance Considerations – Ensuring proper reporting under IFRS.
✔ Best Practices for Accountants and Finance Teams – Handling post-reporting events efficiently.

🔍 Resources &amp; Links:

IAS 10 Summary – IFRS Foundation
Guide on Disclosing Events After the Reporting Period</description><link>https://b2c84b9605fd7542d5af1a.captivate.fm</link><atom:link href="https://pubsubhubbub.appspot.com" rel="hub"/><itunes:subtitle><![CDATA[Events After Reporting Date]]></itunes:subtitle><itunes:explicit>false</itunes:explicit><itunes:type>episodic</itunes:type><itunes:category text="Education"></itunes:category><podcast:locked>no</podcast:locked><podcast:medium>podcast</podcast:medium><item><title>IAS 10 – Events after Reporting Date</title><itunes:title>IAS 10 – Events after Reporting Date</itunes:title><description><![CDATA[<p><s><span class="ql-cursor">﻿</span></s>This episode dives deeper into <strong>the two key types of post-reporting period events</strong> – <strong>adjusting and non-adjusting events</strong>. We explore their differences, practical examples, and how companies should handle each type in financial statements.</p><h3><strong>Key Takeaways:</strong></h3><p>✔ What are adjusting events? – When financial statements need modification.</p><p>✔ What are non-adjusting events? – When only disclosure is required.</p><p>✔ Real-world examples of both types of events.</p><p>✔ How adjusting and non-adjusting events impact financial reporting.</p><p>✔ Best practices for identifying and disclosing post-reporting period events.</p><p>🔍 <strong>Resources &amp; Links:</strong></p><ul><li>Guide on Identifying Adjusting vs. Non-Adjusting Events</li><li><a href="https://www.ifrs.org" rel="noopener noreferrer" target="_blank">IFRS Compliance Guidelines for IAS 10</a></li></ul><br/>]]></description><content:encoded><![CDATA[<p><s><span class="ql-cursor">﻿</span></s>This episode dives deeper into <strong>the two key types of post-reporting period events</strong> – <strong>adjusting and non-adjusting events</strong>. We explore their differences, practical examples, and how companies should handle each type in financial statements.</p><h3><strong>Key Takeaways:</strong></h3><p>✔ What are adjusting events? – When financial statements need modification.</p><p>✔ What are non-adjusting events? – When only disclosure is required.</p><p>✔ Real-world examples of both types of events.</p><p>✔ How adjusting and non-adjusting events impact financial reporting.</p><p>✔ Best practices for identifying and disclosing post-reporting period events.</p><p>🔍 <strong>Resources &amp; Links:</strong></p><ul><li>Guide on Identifying Adjusting vs. Non-Adjusting Events</li><li><a href="https://www.ifrs.org" rel="noopener noreferrer" target="_blank">IFRS Compliance Guidelines for IAS 10</a></li></ul><br/>]]></content:encoded><link><![CDATA[https://b2c84b9605fd7542d5af1a.captivate.fm]]></link><guid isPermaLink="false">a15315d1-9e89-4286-9d75-817b8882c854</guid><itunes:image href="https://artwork.captivate.fm/a323361a-3845-4f34-84c8-2154aca1317d/LjCB14NxW2WDF9WMwVibxa9i.jpg"/><dc:creator><![CDATA[Ascendere]]></dc:creator><pubDate>Thu, 10 Apr 2025 12:44:00 +0500</pubDate><enclosure url="https://podcasts.captivate.fm/media/ae92b03e-0705-4e69-895a-7739afddd2db/IAS-10-Episode-2-converted.mp3" length="9289101" type="audio/mpeg"/><itunes:duration>05:32</itunes:duration><itunes:explicit>false</itunes:explicit><itunes:episodeType>full</itunes:episodeType><itunes:episode>2</itunes:episode><podcast:episode>2</podcast:episode><itunes:author>Ascendere</itunes:author></item><item><title>IAS 10 – Events after Reporting Date</title><itunes:title>IAS 10 – Events after Reporting Date</itunes:title><description><![CDATA[<p>In this episode, we introduce <strong>IAS 10 – Events After the Reporting Period</strong>, a crucial standard that guides how companies should account for significant financial events that occur between the reporting date and the date when financial statements are authorized for issue. We break down the <strong>importance of post-reporting period events</strong>, their classification, and their impact on financial statements.</p><h3><strong>Key Takeaways:</strong></h3><p>✔ What is IAS 10, and why is it important?</p><p>✔ The purpose of reporting events after the reporting period.</p><p>✔ How IAS 10 ensures transparency and reliability in financial statements.</p><p>✔ Common examples of post-reporting period events.</p><p>✔ The role of accountants and auditors in identifying such events.</p><p>🔍 <strong>Resources &amp; Links:</strong></p><ul><li><a href="https://www.ifrs.org" rel="noopener noreferrer" target="_blank">IAS 10 Overview – IFRS Foundation</a></li><li>Guide to Financial Statement Adjustments</li></ul><br/>]]></description><content:encoded><![CDATA[<p>In this episode, we introduce <strong>IAS 10 – Events After the Reporting Period</strong>, a crucial standard that guides how companies should account for significant financial events that occur between the reporting date and the date when financial statements are authorized for issue. We break down the <strong>importance of post-reporting period events</strong>, their classification, and their impact on financial statements.</p><h3><strong>Key Takeaways:</strong></h3><p>✔ What is IAS 10, and why is it important?</p><p>✔ The purpose of reporting events after the reporting period.</p><p>✔ How IAS 10 ensures transparency and reliability in financial statements.</p><p>✔ Common examples of post-reporting period events.</p><p>✔ The role of accountants and auditors in identifying such events.</p><p>🔍 <strong>Resources &amp; Links:</strong></p><ul><li><a href="https://www.ifrs.org" rel="noopener noreferrer" target="_blank">IAS 10 Overview – IFRS Foundation</a></li><li>Guide to Financial Statement Adjustments</li></ul><br/>]]></content:encoded><link><![CDATA[https://b2c84b9605fd7542d5af1a.captivate.fm]]></link><guid isPermaLink="false">87c90d93-c701-4202-980b-22a56f11c653</guid><itunes:image href="https://artwork.captivate.fm/a323361a-3845-4f34-84c8-2154aca1317d/LjCB14NxW2WDF9WMwVibxa9i.jpg"/><dc:creator><![CDATA[Ascendere]]></dc:creator><pubDate>Thu, 10 Apr 2025 12:43:00 +0500</pubDate><enclosure url="https://podcasts.captivate.fm/media/86d761fa-1aa6-451b-a4d1-c276964aca06/IAS-10-Episode-1-converted.mp3" length="13843245" type="audio/mpeg"/><itunes:duration>08:14</itunes:duration><itunes:explicit>false</itunes:explicit><itunes:episodeType>full</itunes:episodeType><itunes:episode>1</itunes:episode><podcast:episode>1</podcast:episode><itunes:author>Ascendere</itunes:author></item></channel></rss>