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| According to IAS 10 Events after the reporting period, which of the following correctly describes an adjusting event after the reporting period? A One that occurs between the entity's year end and the date of approval of its accounts providing additional evidence regarding a condition which existed at the end of the reporting period and therefore needs to be disclosed. B One that occurs between the end of the reporting period and the date of authorisation of its accounts providing evidence regarding conditions which existed at the end of the reporting period and therefore needs to be included in the accounts. C One that occurs after the entity's year end but prior to the finalisation of the accounts which means that the accounts must be adjusted. D One that occurs after the entity's year end which partly confirms a condition which had an uncertain outcome at the year end. |