Dividends declared and proposed after reporting date may be recognised as a liability and this is consistent with IAS 10.
Correct Answer:
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Q5: In general a subsequent event is one
Q6: Dividends declared after reporting date but before
Q8: IAS 10 treats after-reporting-period assessments of the
Q9: IAS 10 requires the financial statements to
Q11: The period covered by IAS 10 Events
Q12: In IAS 10 Events After the Reporting
Q12: If non-adjusting events after the reporting date
Q16: Requirements regarding events after the reporting date
Q18: Bonus payments that are part of an
Q18: The 'authorisation date' of the financial reports
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