NIC 10: hechos ocurridos después del periodo sobre el que se informa y presentación de estados financieros.

Abstract

This paper is based on the analysis of the International Accounting Standard 10, which are the Events that occurred after the reporting period, and which is significantly one of the international standards that complement and allow the correct presentation of the financial statements of a company. Therefore, this research aims to characterize subsequent events that do or do not imply adjustments in the accounting process after the reporting period, through the analysis of International Accounting Standard 10 (IAS 10), to its correct application in the accounting process of the presentation and disclosure of its reliable financial statements, for the fulfillment of the objective and conceptual analysis of the norm the work is based on the bibliographic technique of scientific articles, and that together with the descriptive method could be characterize a practical case of the process of application of the standard and as a result were carried out accounting statements exemplifying the incidence of events occurring after the reporting period that imply adjustment when there is evidence that the conditions existed at the end of the reporting period as of December 31 and those that do not imply adjustment in conditions that arose after of the reporting period to the accounting close and before the financial statements are released for disclosure and publication to control agencies.