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23.1 Which of the fllowing material events after the reporting period and before the financial statements are approved by the directors should be adjusted for in those financial statements?
1 A valuation of property providing evidence of impairment in value at the reporting period
2 Sale of inventory held at the end of the reporting period for less than cost
3 Discovery of fraud or error affecting the financlal statements
4 The Insolvency of a customer with a debt owing at the end of the reporting period which is still outstanding
A All of them
B 1,2and 4only
C 3 and 4only
D 1,2and 3only
答案：A
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