Resignation of a CEO comes under IAS 10?

Question

Our company CEO has resigned two weeks after the balance sheet date. Is this required to be disclosed as per IAS 10 post balance sheet events?

Answer 1

Resignation of an employee is unlikely to be an adjusting event and therefore no accounting entries the books. However disclosure may be required if non-disclosure would affect the ability of users of your financial statements to make proper evaluations and decisions.