Để các bác tiện theo dõi chủ đề của thiên thanh VAS23, em pót cái này cho nó có chị có em .
Objective
1. The objective of this Standard is to prescribe:
(a) when an entity should adjust its financial statements for events after the balance sheet date; and
(b) the disclosures that an entity should give about the date when the financial statements were authorised for issue and about events after the balance sheet date.
The Standard also requires that an entity should not prepare its financial statements on a going concern basis if events after the balance sheet date indicate that the going concern assumption is not appropriate.
Scope
2. This Standard shall be applied in the accounting for, and disclosure of, events after the balance sheet date.
Definitions
3. The following terms are used in this Standard with the meanings specified:
Events after the balance sheet date are those events, favourable and unfavourable, that occur between the balance sheet date and the date when the financial statements are authorised for issue. Two types of events can be identified:
(a) those that provide evidence of conditions that existed at the balance sheet date (adjusting events after the balance sheet date); and
(b) those that are indicative of conditions that arose after the balance sheet date (non-adjusting events after the balance sheet date).