Question 4 The following events occurred after the year end, but before the financial statements were authorised for issue: i. Enactment by the government of a revised tax rate affecting the amount of the settlement of the deferred tax liability included in the financial statements. ii. A share split in respect of the earnings per share calculation. iii. Criteria being met in order to classify non-current assets as held for sale. iv. A material, but not fundamental, error arising in the comparative figures. Required: In accordance with IAS 10: Events after the reporting period, explain with justification whether each of the above is an adjusting or a non-adjusting event after the reporting period