[Demo] IAS 10 – Events After the Reporting Period

The revised IAS 10 states that if an entity declares dividends after the reporting period, the entity __________ those dividends as a liability at the end of the reporting period.

Which of the following is not an objective of IAS 10?

Events after the reporting period are __________ events that occur between the end of the reporting period and the date when the financial statements are authorised for issue.

Which of the following information cannot indicate that the asset was impaired at the end of the reporting period?