Platter Corp. has determined that it has an adjusting subsequent event. Which one of the following statements about the subsequent event is true, assuming Platter reports under ASPE? A. The adjusting event must have occurred after Platter's financial statements were completed. B. The adjusting event provides further information about conditions that existed at the end of the reporting period. C. The financial effect of the subsequent event could be material or non-material. D. The adjusting event occurred before the end of the reporting period