Question：Which of the following material events after the reporting period and before the financial statements are approved by the directors should be adjusted for in those financial statements?
　　A. A valuation of property providing evidence of impairment in value at the reporting period
　　B. Sale of inventory held at the end of the reporting period for less than cost
　　C. Discovery of fraud or error affecting the financial statements
　　D. The insolvency of a customer with a debt owing at the end of the reporting period which is still outstanding
　　The correct answers are:All of the events should be adjusted for in the financial statements.
　　All of these events are indicative of conditions that existed at the reporting period.