| 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 only
 B   2 and 4
 C   3 only
 D   None of them
 D |