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Admin15.06.2021

IAS 10 — Reissue of financial statements

presents single year financial statements, the prior period adjustment affects just the opening balance of retained earnings January 1, 2019, in this example.
5901
Admin17.06.2021

Correction of an Error in Financial Statements

The Committee in their discussions noted the key driver of this amendment was the securities regulators.
4702
Admin27.08.2021

Events after Audit Reporting Period: Post Audit Responsibilities

Why do I say might? The audit plan is not static.
9703
Admin01.07.2021

IAS 10 — Reissue of financial statements

Destruction of assets of the entity by floods occurring after the reporting period does not indicate that the assets of the entity were impaired at the end of the reporting period.
1604
Admin10.08.2021

Correction of an Error in Financial Statements

Return to your audit plan and adjust accordingly.
5301
Admin25.06.2021

IAS 10 — Reissue of financial statements

If you are the auditor, consider whether the error was intentional fraudulent.
5206
Admin29.06.2021

IAS 10 — Reissue of financial statements

Now, it's necessary to make a prior period adjustment.
6203
Admin06.09.2021

Events after Audit Reporting Period: Post Audit Responsibilities

oversight or misuse of facts that existed at the time the financial statements were prepared.
5001
Admin20.08.2021

IAS 10 — Reissue of financial statements

Additionally, if fraud is suspected in the prior period 2018, for example , it will have a bearing on the current year planning and risk assessment.
2605
Admin20.08.2021

Events after Audit Reporting Period: Post Audit Responsibilities

Before suggesting any corrections, discuss them with your audit client.
4602
Admin14.08.2021

IAS 10 — Reissue of financial statements

Detection of fraud or errors after the reporting period may indicate that the financial statements are misstated.
5809
Admin21.08.2021

IAS 10 — Reissue of financial statements

Liability in respect of the litigation may be if not recognized initially, or the amount of liability may be adjusted under IAS 37 Provisions, Contingent Liabilities, and Contingent Assets.
6809