Which of the following material events after the balance sheet date and before the financial statements are
approved by the directors should be adjusted for in those financial statements?
(1) A valuation of property providing evidence of impairment in value at the balance sheet date.
(2) Sale of inventory held at the balance sheet date for less than cost.
(3) Discovery of fraud or error affecting the financial statements.
(4) The insolvency of a customer with a debt owing at the balance sheet date which is still outstanding.
A All of them
B 1, 2 and 4 only
C 3 and 4 only
D 1, 2 and 3 only.
A | 
发表于 2008-4-17 18:03
| 
