Which of the Following Statements Is Incorrect with Respect to IAS

Multiple Choice

Which of the following statements is incorrect with respect to IAS 10 Events After the Reporting Period?

A) An entity shall adjust the amounts recognised in its financial statements to reflect adjusting events after the reporting date.
B) If an entity declares dividends to holders of equity instruments after the reporting date, the entity shall not recognise those dividends as a liability at the reporting date.
C) An entity may prepare its financial statements on a going concern basis if management determines after the reporting date that it intends to go on voluntary liquidation.
D) An entity shall not adjust the amounts recognised in its financial statements to reflect non-adjusting events after the reporting date.