| Which of the following events after the balance sheet date would normally qualify as adjusting events accordingto IAS 10 Events after the balance sheet date?
 1   The bankruptcy of a credit customer with a balance outstanding at the balance sheet date.
 2   A decline in the market value of investments.
 3   The declaration of an ordinary dividend.
 4   The determination of the cost of assets purchased before the balance sheet date.
 A   1, 3, and 4
 B   1 and 2 only
 C   2 and 3 only
 D  1 and 4 only
 D |