Which ONE of the following events taking place after the year end but before the finan
WhichONE of the following events taking place after the year end but before the financial statements were authorised for issue would require adjustment in accordance with IAS 10 Events after the Reporting Period().
A、Three lines of inventory held at the year end were destroyed by flooding in the warehouse.
B、The directors announced a major restructuring.
C、Two lines of inventory held at the year end were discovered to have faults rendering them unsaleable.
D、The value of the company's investments fell sharply.