What is a reporting period?
A reporting period is the span of time covered by a set of financial statements. It is typically either for a month, quarter, or year. Organizations use the same reporting periods from year to year, so that their financial statements can be compared to the ones produced for prior years.
What is the reporting year?
Reporting year means the calendar year in which a covered institution must conduct, report, and publish its stress test.
How many weeks are in a reporting period?
The International Financial Reporting Standards allow a period of 52 weeks as an accounting period instead of 12 months. This method is known as the 4-4-5 calendar in British and Commonwealth usage and the 52–53-week fiscal year in the United States.
What is end of reporting period?
Reporting period end date means the last day of the last month in a reporting period.
[PDF] IPSAS 14—EVENTS AFTER THE REPORTING DATE - IFAC
IPSAS 14—EVENTS AFTER THE REPORTING DATE - IFAC www ifac org/system/files/publications/files/ipsas-14-events-after-the pdf Reporting date means the date of the last day of the reporting period to which the financial statements relate Page 6 EVENTS AFTER THE REPORTING DATE IPSAS
[PDF] Ind AS 10 Events after the Reporting Period - MCA
Ind AS 10 Events after the Reporting Period - MCA www mca gov in/Ministry/ pdf /IndAS10_2020_10112020 pdf statements on a going concern basis if events after the reporting period 23C Definition of Material (Amendments to Ind AS 1 and Ind AS 8)
[PDF] Interim Financial Reporting - MCA
Interim Financial Reporting - MCA www mca gov in/Ministry/notification/ pdf /AS_25 pdf 4 1 Interim period is a financial reporting period shorter than a full financial year 4 2 Interim financial report means a financial report containing
[PDF] IAS 10 Events after Reporting Period
IAS 10 Events after Reporting Period www pkf com/media/8d891e80fa17204/ias-10-events-after-reporting-period pdf This Standard shall be applied in the accounting for and disclosure of events after the reporting period Effective date Effective for annual periods
[PDF] IAS 10 – 2021 Issued IFRS Standards (Part A)
IAS 10 – 2021 Issued IFRS Standards (Part A) www ifrs org/content/dam/ifrs/publications/ pdf -standards/english/2021/issued/part-a/ias-10-events-after-the-reporting-period pdf 2014) and Definition of Material (Amendments to IAS 1 and IAS 8) (issued October Updating disclosure about conditions at the end of the reporting period
[PDF] Chapter 16 Reporting requirements - FCA Handbook
Chapter 16 Reporting requirements - FCA Handbook www handbook fca uk/handbook/SUP/16/22 pdf meaning of the Payment Accounts Regulations must submit a duly completed report (3) within two months of the end of the relevant reporting period
[PDF] Events after the Reporting Period - HKICPA
Events after the Reporting Period - HKICPA www hkicpa hk/-/media/HKICPA-Website/Members-Handbook/volumeII/hkas10 pdf IN1 Hong Kong Accounting Standard 10 Events after the Reporting Period (HKAS 10)* should be applied for annual periods beginning on or after 1 January 2005
[PDF] IAS 10 Events after the Reporting Period - CPA Australia
IAS 10 Events after the Reporting Period - CPA Australia www cpaaustralia com au/-/media/project/cpa/corporate/documents/tools-and-resources/taxation/ifrs-factsheets/factsheet-ias10-events-after-the-reporting-period rev=bcab0cf761e94d32ab9328b3c9da04fd the settlement after the reporting period of a court case that confirms that the entity had a 1 Definition of the Reporting Entity that does not have
[PDF] AASB Staff FAQs – Events after the reporting period during the
AASB Staff FAQs – Events after the reporting period during the www aasb gov au/admin/file/content102/c3/FAQ_EventsAfterRepPeriod_08-20 pdf 2 août 2020 If an event after the reporting period means that the going concern basis of accounting is no longer appropriate AASB 110 paragraph 14 requires