4. Adjusting events after reporting period include all of the following, except: (a) The settlement of a court case after the issuance of the financial statements that confirms that the entity has a present obligation. (b) Bankruptcy of a customer occurring between the end of the reporting period and date of issuance of financial statements. (c) Determination after reporting period and before the issuance of the statements of the cost of asset purchased before the end of the reporting period. (d) The discovery of fraud or errors between the end of the reporting period and the date of issuance of financial statements