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IAS 10 deals with events after the reporting period. Which of the following correctly describes an adjusting event after the reporting period? A. One that occurs between the year end and the date when the financial statements are authorised for issue, which provides evidence of conditions that existed at the year end. B. 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. C. One that occurs after the entity's year end which partly confirms a condition which had an uncertain outcome at the year end. D. 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 year end and therefore needs to be disclosed. |