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<p>Which of the following events between the balance sheet date and the date the financial statements are<br/>authorised for issue must be adjusted in the financial statements?<br/>1 Declaration of equity dividends.<br/>2 Decline in market value of investments.<br/>3 The announcement of changes in tax rates.<br/>4 The announcement of a major restructuring.<br/>A 1 only<br/>B 2 and 4<br/>C 3 only<br/>D None of them</p><p>D</p>页:
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