Syllabus C3
Events after the reporting period 3 / 7
• Distinguish between and account for adjusting and non-adjusting events after the reporting period.
Events after the Reporting Date
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DipIFR June 15 Q2c
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Syllabus C3Paper Exam Questions
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C2. Earnings per share
C. Presentation of financial statements
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C4. Accounting policies, changes in estimates
C. Presentation of financial statements