Classify the events as adjusting or non-adjusting events as per IAS10. Justify your answer!

a) shortly after the financial reporting 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 acident that occured after the financial reporting date.

c) a bankruptcy of a customer that occurs after the reporting date.

d) at the year end, management has the intention to decide upon implementing a restructuring plan. After the financial reporting date, but prior to the issuance date of the company's financial statements, management approves and announces the plan.