IAS-10 – Events After the Balance Sheet Date :

An entity shall adjust the amounts recognized in its financial statements to reflect adjusting events after the balance sheet date. Further an entity shall not adjust the amounts recognized in its financial statements to reflect non-adjusting events after the balance sheet. If an entity declares dividends to holders of equity instruments after the balance sheet date, the entity shall not recognize those dividends as a liability at the balance sheet date. An entity shall not prepare its financial statements on a going concern basis if management determines after the balance sheet date either that it intends to liquidate the entity or to cease trading, or it has no realistic alternative but to do so.