每日一练F3 答案回复可见

Which of the following events between the balance sheet date and the date the financial statements are
authorised for issue must be adjusted in the financial statements?

1     Declaration of equity dividends.
2     Decline in market value of investments.
3     The announcement of changes in tax rates.
4     The announcement of a major restructuring.

A     1 only
B     2 and 4
C     3 only
D      None of them

D