Which of the following events after the balance sheet date would normally qualify as adjusting events according to 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 |