[单选题]

5 Which of the following events after the balance sheet date would normally qualify as adjusting events according

to IAS 10 Events after the balance sheet date?

1 The bankruptcy of a credit customer with a balance outstanding at the balance sheet date.

2 A decline in the market value of investments.

3 The declaration of an ordinary dividend.

4 The determination of the cost of assets purchased before the balance sheet date.

A. 1, 3, and 4

B. 1 and 2 only

C. 2 and 3 only

D. 1 and 4 only

参考答案与解析:

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