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Section 32 – Events after the End of Reporting Period |
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1. |
If an entity declares dividends to holders of its equity instruments after the end of the reporting period, the entity shall not recognise those dividends as a liability at the end of the reporting period because no obligation exists at that time. The amount of the dividend may be presented as a segregated component of retained earnings at the end of the reporting period. |
32.8 |
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Date of Authorisation of Issue |
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2. |
An entity shall disclose the date when the financial statements were authorised for issue and who gave that authorisation. If the entity’s owners or others have the power to amend the financial statements after issue, the entity shall disclose that fact. |
32.9 |
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Non-adjusting Events |
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3. |
An entity shall disclose the following for each category of non-adjusting event after the end of the reporting period: a) the nature of the event; and b) an estimate of its financial effect or a statement that such an estimate cannot be made. |
32.10 |
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