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

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 2022
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners 

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