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Ex has the following post-year-end adjustments after the draft accounts for 31 December 20X1 were prepared. (The accounts were approved 15 March 20X2.) Which of the following is to be treated as a non-adjusting event? A. An acquisition of a new subsidiary was completed during February 20X2. B. Refusal of planning permission during January 20X2 by a local authority on a parcel of land bought for its development potential and recorded at market value in the accounts at 31 December 20X1. C. New legislation being enacted in February 20X2 which means that a material part of the company inventory valued at cost at 31 December 20X1 would have required modification. D. Receipt of a material settlement during February 20X2 from the liquidator of a customer whose account was written off during 20X1. |