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On 29 January 2019, management of an undertaking completes draft financial statements for the year to 31 December 2018. On 10 February 2019, the board

On 29 January 2019, management of an undertaking completes draft financial statements for the year to 31 December 2018. On 10 February 2019, the board of directors reviews the financial statements and approves them for issue. On 15 February 2019, the undertaking announces its profit and selected other financial information. On 18 March 2019, The financial statements are made available to shareholders, and others. On 25 April 2019, the shareholders approve the financial statements at the annual meeting. On 29 April 2019, the approved financial statements are then filed with a regulatory body.

Which of the above dates marks the end of the period covered by IAS 10?

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