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

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