balance sheet date

at each balance sheet date to its fair value until settlement with all the changes in liabilities recorded in the income statement.

Taxation rates enacted or substantively enacted by the balance sheet date are used to determine deferred taxation.

The book value of the asset formed by the guarantee shall be conducted a devalue test on the balance sheet date.

An enterprise shall, on the balance sheet date, make an appraisal on its purpose of holding and ability to hold.

In the periodic inventory system, the amount of inventory AT the balance sheet dATe is determined by counting and pricing the goods on hand.

Only interest payable as of the balance sheet date appears as a liability in the borrower's balance sheet.

The foreign currency monetary items shall be translated at the spot exchange rate on the balance sheet date.

Article 12An enterprise shall check the book value of the estimated debts on the balance sheet date.

Article 19 An enterprise shall confirm the net realizable value of inventories on the balance sheet date.

The balance sheet date, the inventory according to cost and net realizable value low metering.

The details of any changes in contingent liabilities and contingent assets after the prior year's balance sheet date;

Any severe loss on an asset resulted from a natural disaster after the balance sheet date;

Any significant change in the asset price, tax policy or foreign exchange rate occurring after the balance sheet date;

International Comparison of the Standard: Events Occurring after the Balance Sheet Date

Article 5The adjusting events occurring in an enterprise after the balance sheet date generally include:

Article 7The non-adjusting events occurring in an enterprise after the balance sheet date generally include:

stocks consist of postage stamps and aerogrammes held in the stamp vaults at the headquarters at the balance sheet date

It shall be repaid at maturity within one year as of the balance sheet date;

Significant lawsuits, arbitrations or commitments occurring after the balance sheet date;

Any enterprise combination or disposal of subsidiary after the balance sheet date;

Restatement of unsettled balances at the balance sheet date;

The balance sheet date or the accounting period covered by the financial statements;

The important change in account policy after the balance sheet date ;

Contingencies and events occurring after the balance-sheet date;

Article 9An enterprise shall, in its notes, disclose the following information related to the events after the balance sheet date:

the balance sheet date accounting standards

Estimated uncollectible items at the balance sheet date;

Events subsequent to the balance-sheet date;

Uncollectible items at the balance sheet date;

Events after balance sheet date;

IAS 10 events after the balance sheet date