|  
 UID76976 帖子471 主题467 注册时间2008-5-13 
 | 
 每日一练F3 答案回复可见
| 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
 | 
 |