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In October 2012, the Committee received a request for guidance on the accounting implications of applying IAS 10 when previously issued financial statements are reissued in connection with an offering document.
The Committee was asked to clarify whether IAS 10 permits only one date of authorisation for issue when considered in the context of reissuing previously issued financial statements in connection with an offering document.
The staff proceeded to provide background information and analysis on the issue raised in the submission and made a recommendation that the Committee should propose an amendment to IAS 10.
If disclosure of the event is made, either in a note or in the auditor's report, the auditor would date the report as set forth in the following paragraph.
.05 The independent auditor has two methods for dating the report when a subsequent event disclosed in the financial statements occurs after the auditor has obtained sufficient appropriate evidence on which to base his or her opinion, but before the issuance of the related financial statements.
In English language histories and some contemporary documents, the terms "Old Style" (OS) and "New Style" (NS) are sometimes added to dates to identify which calendar is/was being used for the given date .
(For details see the article Old Style and New Style dates).
and respectively meaning "Old Style" (OS) and "New Style" (NS) are sometimes added to dates to identify which date corresponds to an OS calendar that was used prior to a NS calendar.
ISSN 1833-4393 Introduction Scope of this Auditing Standard..............................................................................