Which of the Following Events Would Not Be Treated as a Subsequent

Multiple Choice

Which of the following events would not be treated as a subsequent event?

A) settlement of litigation between the year end and the issuance of the financial statements
B) sale of a business segment between the year end and the issuance of financial statements
C) recalculation of estimated salvage values for property and equipment at year end
D) stock split occurring ten days after the end of the fiscal year