Which of the Following Material After Reporting Date Events Is

Multiple Choice

Which of the following material after reporting date events is considered an adjusting event?

A) settlement after reporting date of a court case that confirms that the entity has a present obligation on reporting date
B) an announcement of a plan to discontinue a business operation
C) decline in market value of investments between reporting date and the date when the financial report is authorised for issue
D) settlement after reporting date of a court case that confirms that the entity has a present obligation on reporting date, and decline in market value of investments between reporting date and the date when the financial report is authorised for issue