IFRS Disclosure Guide

22. Notes - Events after reporting period

Disclosure of events after reporting period

 Year 2026
Explanation of fact that entity's owners or others have power to amend financial statements after issue 
Entity's owners or others have power to amend financial statements after issueother
Disclosure of non-adjusting events after reporting periodother
Disclosure of non-adjusting events after reporting period 
 
Non-adjusting events after reporting period 
Non-adjusting events after reporting periodother
Major business combinationother
Disposal of major subsidiaryother
other
Major purchases of assetsother
Classification of assets as held for saleother
Other disposals of assetsother
Expropriation of major assets by governmentother
other
Announcing or commencing implementation of major restructuringother
Major ordinary share transactionsother
Potential ordinary share transactionsother
Abnormally large changes in asset prices or foreign exchange ratesother
other
Entering into significant commitments or contingent liabilitiesother
Commencement of major litigationother
Disclosure of non-adjusting events after reporting period 
Explanation of financial effect of non-adjusting event after reporting periodother
 
Explanation of body of authorisation
Date of authorisation for issue of financial statements
Disclosure of non-adjusting events after reporting period
Disclosure of non-adjusting events after reporting period
Disclosure of non-adjusting events after reporting period
Description of nature of non-adjusting event after reporting period

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