Classify the events below as adjusting events or non-adjusting events according to IAS 10: (a) Shortly after

Question:

Classify the events below as adjusting events or non-adjusting events according to IAS 10:
(a) Shortly after the date a survey of an item of property, plant and equipment revealed significant structural problems with the asset
(b) A lawsuit alleging damages suffered from an accident that occurred after the date
(c) A bankruptcy of a customer that occurs after the date
(d) At year-end, management has the intention to decide upon the implementation of a restructuring plan. After the date but prior to the issuance date of the company's financial statements, management approves and announces the plan.
Balance Sheet
Balance sheet is a statement of the financial position of a business that list all the assets, liabilities, and owner’s equity and shareholder’s equity at a particular point of time. A balance sheet is also called as a “statement of financial...