Where an Event Occurring After the End of the Reporting

Multiple Choice

Where an event occurring after the end of the reporting period provides new information that does not relate to conditions existing at year end and, if its non-disclosure has the potential to adversely affect decisions made by users of the financial statements:

A) it is required to be disclosed in the notes to the accounts.
B) it is an adjusting event.
C) it is a non-adjusting event.
D) a and C