IFRS Module 3 Subsequent EventsCode: 22-IFRS3

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Course Details

26 pages

Module 3 of the IFRS Learning Module series presents an overview of IAS 10 Events after the Reporting Period (a topic commonly referred to as "subsequent events" under U.S. GAAP) and discusses the IASB's and FASB's efforts towards achieving convergence in this area of financial reporting.


After completing this course, you will:

  • Define "events after the reporting period" per the guidelines of IAS 10.

  • Describe the recognition and disclosure requirements for events after the reporting period under IAS 10.

  • Describe the similarities and differences between IFRS and U.S. GAAP in the area of events after the reporting period (a.k.a. "subsequent events").

Presentation Method: Self-Study 
Category: Accounting CPE credit: 2 Hours 
Program Level: Intermediate 
Prerequisites: General understanding of GAAP and Accounting. 
Advance Preparation: None 
Exam expiration date: Participants must submit exams for grading within one year from the date of purchase.

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