IFRS for SMEs / Section 32: Events after the End of the Reporting Period

Section 32: Events after the End of the Reporting Period

Section 32 distinguishes adjusting events, which change the amounts recognised, from non-adjusting events, which are disclosed.

Disclosures to look for

32.9 The date the statements were authorised for issue and who authorised them.

How Sight applies it

The events-after note and the directors' report share one text and carry the authorisation date from the directors' approval date.

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