International Financial Reporting Standards (IFRS) – 10 Determination Events after Reporting Period Accounted for and Reported

This study includes events that arise between the reporting period (the balance sheet date) and the date on which the financial statements are authorised for issued, which could affect the financial statement users' judgments. The aim of this study is to examine effect of the financial statements events occuring after the reporting period with respect to IFRS-10 Events after the Reporting Period (After Balance Sheet Date). Therefore, when and how the events occuring between the reporting period and the date of approval are adjusted and reported in the financial statements and how they should be accounted for and reported are examined within the scope of the case studies