रिपोर्टिंग तिथि के बाद लेकिन वित्तीय विवरणों को जारी करने के लिए अधिकृत करने से पहले घटित होने वाली निम्नलिखित में से कौन सी घटना एक समायोजन घटना (adjusting event) है?

Which one of the following best describes the difference between how an adjusting and a non-adjusting event after the reporting period are reported in the financial statements?

Which of the following material events, occurring after the reporting date and before the financial statements are approved, are adjusting events? 1. A valuation of property providing evidence of impairment in value at the reporting date. 2. Sale of inventory held at the reporting date for less than cost. 3. Discovery of fraud or error affecting the financial statements. 4. The insolvency of a customer with a debt owing at the reporting date which is still outstanding.