Question：Which of the following material events after the reporting period and before the financial statements are approved by the directors should be adjusted for in those financial statements?
　　A. A valuation of property providing evidence of impairment in value at the reporting period
　　B. Sale of inventory held at the end of the reporting period for less than cost
　　C. Discovery of fraud or error affecting the financial statements
　　D. The insolvency of a customer with a debt owing at the end of the reporting period which is still outstanding
　　The correct answers are:All of the events should be adjusted for in the financial statements.
　　All of these events are indicative of conditions that existed at the reporting period.
　　高顿网校温馨提醒
　　各位考生，2015年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>
 
ACCA网络课程课程专业名称讲师试听
85%的人正在学习该课程ACCA 全维度网课体验课程
实景课堂与独立录制
覆盖所有知识点，根据学习计划推进学习进度
高顿名师
70%的人正在学习该课程ACCA网课全科卡（8.2折）
为零基础刚开始学习ACCA的学员特别定制		高顿名师

展开全文