Which of the Following Material After-Reporting-Date Events Is Not Considered

Multiple Choice

Which of the following material after-reporting-date events is not considered an adjusting event?

A) determination after the reporting date of the cost of assets purchased before the reporting date
B) receipt of information after reporting date indicating that an asset was impaired at reporting date
C) determination after the reporting date the amount of bonus payment payable to senior executives
D) destruction of assets due to flood after the reporting date