Which of the Following Material After Balance Sheet Date Events

Multiple Choice

Which of the following material after balance sheet date events is not considered a non-adjusting event

A) A major acquisition of capital assets after the reporting date.
B) Destruction of inventory by vandals after the reporting date.
C) Changes in tax rates or tax laws enacted or announced after the reporting date.
D) Destruction of inventory on consignment by vandals before the reporting date.
E) A major business combination after the reporting date