3. ATS workers went on strike for an indefinite period commencing on 5 August 2019. The strike was expected to cause adverse financial conditions for the company. The financial statements for the year ended 30 June 2019 were expected to be finalized by 7 August 2019. The appropriate treatment regarding this event is: disclosure as a note to the financial statements, as it is a non-adjusting event. disclosure as a note to the financial statements, as it is an adjusting event. to adjust the financial statements, as it is a non-adjusting event. to adjust the financial statements, as it is an adjusting event. b d