Question 45 Which of the following is an example of a non-adjusting event under MAS 1107 O the bankruptcy of a customer confirmed after reporting date the settlement after reporting date but prior to the date that the financial statements are authorised for issue of a court case which had commenced prior to reporting date O a major business combination after reporting date but prior to the date that the financial statements are authorised for issue O the discovery of fraud or errors that show that the financial statements are incorrect