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<p>The draft financial statements of a limited liability company are under consideration. The accounting treatment of the<br/>following material events after the balance sheet date needs to be determined.<br/><br/> (1) The bankruptcy of a major customer, with a substantial debt outstanding at the balance sheet date.<br/> (2) A fire destroying some of the company’s inventory (the company’s going concern status is not affected).<br/> (3) An issue of shares to finance expansion.<br/> (4) Sale for less than cost of some inventory held at the balance sheet date.<br/><br/>According to IAS 10 Events after the Balance Sheet Date, which of the above events require an adjustment to<br/>the figures in the draft financial statements?</p><p>A 1 and 4 only<br/>B 1, 2 and 3 only<br/>C 2 and 3 only<br/>D 2 and 4 only</p><p>A</p> a d ok A ding a a have a look c A页:
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