An enterprise should adjust its financial statements for events after the balance sheet date that provide further evidence of conditions that existed at the balance sheet;

An enterprise should not adjust its financial statements for events after the balance sheet date that are indicative of conditions that arose after the balance sheet date;

If dividends to holders of equity instruments are proposed or declared after the balance sheet date, an enterprise should not recognize those dividends as a liability;

An enterprise may give the disclosure of proposed dividends either on the face of the balance sheet as an appropriation within equity or in the notes to the financial statements;

An enterprise should 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 enterprise or to cease trading, or that it has no realistic alternative but to do so;

There should no longer be a requirement to adjust the financial statements where an event after the balance sheet date indicates that the going concern assumption is not appropriate for part of an enterprise;

 An enterprise should disclose the date when the financial statements were authorized for issue and who gave that authorization. If the enterprise’s owners or others have the power to amend the financial statements after issuance, the enterprise should disclose that fact; and

An enterprise should update disclosures that relate to conditions that existed at the balance sheet date in the light of any new information that it receives after the balance sheet date about those conditions.

Reference:

SSAP 9: Events After the Balance Sheet Date. http://app1.hkicpa.org.hk/professionaltechnical/accounting/standards/ssap09.pdf