1 08 2009 - provides only an example of a relevant accounting standard, and is not .
period from the date of the financial statements to the date of the .
The staff focused on the securities laws and regulatory practices in certain jurisdictions, which require an entity to reissue its previously issued audited annual financial statements in connection with an offering document when the most recently filed interim financial statements reflect matters that are accounted for retrospectively under the applicable accounting standards.
For example, an entity that issues IFRS financial statements will reissue its previously issued annual financial statements if it, for example, is issuing an offering document in North America markets.
opinion on the financial statements , then the auditor's report date is the date that the .
The auditor may use " dual dating ," for example , "February 16, 20__, except .
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The auditor may use " dual dating ," for example , "Febru- ary 16, 20 __,.Events Occurring between the Date of the Financial Statements and the Date of the .. 13 08 - For example , an entity that issues IFRS financial statements will .For example , International Accounting Standard (IAS) 10, Events After the Reporting Period deals with the ... namely that dual dating is not permitted under IAS 10 and dual dating is.In these jurisdictions an entity in its reissued financial statements does not recognise events or transactions occurring between the date on which the financial statements were first issued and the time the financial statements were reissued, unless the adjustment is required by national regulation.This approach is called ‘dual dating’, because the financial statements include two dates: the date when financial statements were issued and the date when the financial statement were reissued.