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C is corrent because subsequent events affecting the realization of assets ordinarily will require adjustment of the financial statements because such events typically represent the culmination of conditions that existed at the balance sheet date.
A is incorrect because the discovery of new conditions occurring in the subsequent events period would not result in adjustment of the financial statements.
B is incorrect because a loss relating to new events that occurred subsequent to the balance sheet date would not result in adjustment of the financial statements.
D is incorrect because a loss related to a casualty that occurred in the subsequent events period would not result in adjustment of the financial statements.