Examples of non-adjusting events af

Examples of non-adjusting events after the end of the reporting period include:
(a) A decline in market value of investments between the end of the reporting period
and the date when the financial statements are authorised for issue. The decline in
market value does not normally relate to the condition of the investments at the
end of the reporting period, but reflects circumstances that have arisen
subsequently. Therefore, an entity does not adjust the amounts recognised in
its financial statements for the investments. Similarly, the entity does not update
the amounts disclosed for the investments as at the end of the reporting period,
although it may need to give additional disclosure in accordance with
paragraph 32.10.
(b) An amount that becomes receivable as a result of a favourable judgement or
settlement of a court case after the reporting date but before the financial
statements are authorised for issued. This would be a contingent asset at the
reporting date (see paragraph 21.13), and disclosure may be required by
paragraph 21.16. However, agreement on the amount of damages for a
judgement that was reached before the reporting date, but was not previously
recognised because the amount could not be measured reliably, may constitute
an adjusting event.
Further examples of non-adjusting events are set out in paragraph 32.11.