AASB 110 Refers to Subsequent Events That Relate to Conditions

Multiple Choice

AASB 110 refers to subsequent events that relate to conditions that have arisen after the reporting date. Such events, if they could influence decision making:

A) must be disclosed in a footnote to the financial statements.
B) need not be accounted for.
C) must be referred to in a special mail- out to shareholders.
D) require adjustments to the figures in the financial statements.