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<p>Which of the following statements are correct, according to IAS 10 Events after the balance sheet date?<br/>1 Details of all adjusting events must be disclosed by note to the financial statements.<br/>2 A material loss arising from the sale, after the balance sheet date, of inventory valued at cost at the balance sheet<br/>date must be reflected in the financial statements.<br/>3 If the market value of investments falls materially after the balance sheet date, the details must be disclosed by<br/>note.<br/>4 Events after the balance sheet date are those that occur between the balance sheet date and the date when the<br/>financial statements are authorised for issue.<br/>A 1 and 2 only<br/>B 1, 3 and 4<br/>C 2 and 3 only<br/>D 2, 3 and 4</p><p>D</p> d页:
[1]