PROBLEM 2: FOR CLASSROOM DISCUSSION 1. ABC Co. completes the draft of its December 31, 20x1 year-end financial statements on January 31, 20x2. On February 5, 20x2, the board of directors reviews the financial statements and authorizes them for issue. The entity announces its profit and selected other financial information on February 23, 20x2. The financial statements are made available to shareholders and others on March 1, 20x2. The shareholders approve the financial statements at their annual meeting on March 18, 20x2 and the approved financial statements are then filed with a regulatory body on April 1, 20x2. Events after the reporting period are those occurring a. from December 31, 20x1 to February 5, 20x2. b. from January 1, 20x2 to February 5, 20x2. c. from January 1, 20x2 to February 23, 20x2. d. from January 1, 20x2 to March 18, 20x2.