We use cookies to understand which pages and tools are useful, nothing more — no ad tracking across other sites. You can change this later from the footer.

Skip to content
Lekhya.in

Ind AS 10

Governs events after the reporting period, distinguishing those that adjust the financial statements from those that only require disclosure.

Read the full working guide

Related terms

  • Ind AS

    Indian Accounting Standards — the accounting framework converged with IFRS, applicable to companies above specified thresholds; smaller companies continue to apply the older Accounting Standards (AS).

  • Ind AS 1

    Governs the presentation of financial statements — their structure and minimum content requirements.

  • Ind AS 105

    Governs non-current assets held for sale and discontinued operations, including the specific measurement and presentation rules that apply once an asset meets the held-for-sale criteria.

  • Ind AS 108

    Governs operating segment disclosures, requiring an entity to disclose information to help users evaluate the business activities it engages in and the economic environments it operates in.

Browse every term

231 terms in total, or go deeper with working procedures and worked examples in the resource library.

Back to the glossaryOpen the resource library