Which of the following statements are correct, according to IAS 10 Events after the balance sheet date?
1 Details of all adjusting events must be disclosed by note to the financial statements.
2 A material loss arising from the sale, after the balance sheet date, of inventory valued at cost at the balance sheet
date must be reflected in the financial statements.
3 If the market value of investments falls materially after the balance sheet date, the details must be disclosed by
note.
4 Events after the balance sheet date are those that occur between the balance sheet date and the date when the
financial statements are authorised for issue.
A 1 and 2 only
B 1, 3 and 4
C 2 and 3 only
D 2, 3 and 4 D | 
发表于 2008-4-29 15:29
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