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.

---

Definitions:

UCC

Uniform Commercial Code, a set of laws that govern commercial transactions in the United States.

Merchant Status

A legal designation for individuals or entities engaged in the sale of goods, which subjects them to specific regulatory statutes and obligations under the Uniform Commercial Code.

Neuroticism

A personality trait associated with a higher tendency towards anxiety, depression, self-doubt, and other negative feelings.

Big Five

A personality model outlining five broad trait dimensions: openness, conscientiousness, extraversion, agreeableness, and neuroticism.