The Period Covered by IAS 10 Events After the Reporting

question 30

Multiple Choice

The period covered by IAS 10 Events After the Reporting Period is from:

• A)date of the report to date of release to shareholders.
• B)reporting date to date financial report is authorised for issue.
• C)balance date to reporting date.
• D)balance date to date financial reports are presented to the board of directors.

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Definitions:

Social Relationships

Connections between individuals, shaped by social interactions, that affect behavior and emotional health.

Standardization

In psychological testing, the process by which one obtains and organizes test scores from various population groups, so that the results of a person’s completing a test can be compared to those of others of his or her gender, in his or her age group, and so on.

Population Groups

Categories of individuals, often distinguished by sociodemographic or genetic characteristics, used in the analysis of epidemiological and sociological research.

Test Scores

Quantitative measures used to evaluate and compare an individual’s knowledge or understanding in a specific area or subject.