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Which of the following subsequent events is normally a 'non-adjusting event' in the financial statements of a limited company, according to IAS 10 Events after the reporting period? A. The receipt of a letter from HM Revenue & Customs about a tax enquiry into the previous period, informing the company of a significant additional tax liability which the company directors believe cannot be avoided. B. Receipt of a copy of the financial statements in respect of an unlisted non-current investment which provides evidence of an impairment in its value. C. The insolvency of a receivable that existed at the year-end. D. Issue of ordinary shares at a premium. |