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23.9 If a material event occurs after the reporting date but before the financial statements are authorised for issue outside the organisation, and this event does NOT require adjustment, what information should be disclosed in the financial statements?
A The nature of the event and an estimate of the financial effect (or a statement that such an estimate cannot be made)
B The nature of the event only
C An estimate of the financial effect (or a statement that such an estimate cannot be made) only
D No disclosure required
答案:A
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