IFRS Disclosure Guide
21. Notes - Events after reporting period
Disclosure of events after reporting period
Explanation of body of authorisation
Date of authorisation for issue of financial statements
Explanation of fact that entity's owners or others have power to amend financial statements after issue
Date of authorisation for issue of financial statements
Explanation of fact that entity's owners or others have power to amend financial statements after issue
Disclosure of non-adjusting events after reporting period
Non-adjusting events after reporting period:
- Description of nature of non-adjusting event after reporting period
- Explanation of financial effect of non-adjusting event after reporting period
| Year 2019 | |
|---|---|
| Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners |
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