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23.4 IAS 10 Events after the reporting period regulates the extent to which events after the reporting period should be reflected in financlal statements.Which one of the following lists of such events consists only of items that, according to IAS 10, should normally be classifled as non-adjusting?
A Insolvency of an account receivable which was outstanding at the end of the reporting period, Issue of shares or loan notes, an acquisition of another company
B Issue of shares or loan notes, changes in foreign exchange rates, major purchases of non-current assets
C An acquisition of another company, destruction of a major non-current asset by fire, discovery of fraud or error which shows that the financial statements were incorrect
D Sale of inventory which gives evidence about its value at the end of the reporting period, issue of shares or loan notes, destruction of a major non-current asset by fire
答案：B
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