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IAS 10 Events after the Reporting Period Problematized: Some Questions Regarding the Standard’s (Read by its Letter) Understandability
Linköping University, Department of Management and Engineering, Commercial and Business Law. Linköping University, Faculty of Arts and Sciences. Affärsrätt, Örebro Universitet, Örebro, Sweden.ORCID iD: 0000-0002-0147-8845
2018 (English)In: Skattenytt, ISSN 0346-1254, p. 3-35Article in journal (Refereed) Published
Abstract [en]

Events after the reporting period is an interesting phenomenon, as they areboth very common and can be tricky to address correctly. Yet, quite surprisingly,not much research has been carried out on how to interpret the rulesregarding events after the reporting period. This article is written from a legalperspective, with the purpose of looking closely at the wording of the IAS 10, inorder to discuss if, or to what extent, it is clear enough to (as far as possible) givethe management of a business (or auditors, courts etc.) sufficient clarity onhow to handle events after the reporting period – or if, and if so how, the rulesare unclear. Some hints de lege ferenda (what improvements could be made inthe standard?) are also given, with the purpose of making the IAS 10 clearer.

Place, publisher, year, edition, pages
Visby, Sweden: Skattenytt Förlags AB , 2018. p. 3-35
Keywords [en]
events after the reporting period; post balance sheet events; legal interpretation; legal predictability; legal clarity; decisive moment
National Category
Law (excluding Law and Society) Economics and Business
Identifiers
URN: urn:nbn:se:liu:diva-157167OAI: oai:DiVA.org:liu-157167DiVA, id: diva2:1319332
Funder
Torsten Söderbergs stiftelse
Note

Ingår i Skattenytt: Akademisk årsskrift 2018

Available from: 2019-05-31 Created: 2019-05-31 Last updated: 2019-07-03Bibliographically approved

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fulltext(208 kB)15 downloads
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