| Which of the following events between the balance sheet date and the date the financial statements areauthorised 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 onlyB     2 and 4
 C     3 only
 D      None of them
 D |