Lumineers Co. announced a major restructuring of its business lines after year end and has determined it to be a non-adjusting subsequent event. Which one of the following statements about this subsequent event is true? A. Regardless of whether the restructuring will be material, it must be disclosed. B. Disclosure of the restructuring is limited to its nature. C. If the restructuring will be material, it must be disclosed in Lumineers' notes. D. No adjustment or disclosure of the restructuring is required