Teesure Ltd's directors voted immediately after the year-end of 30 June 20X0 to double its R&D budget for the coming year and approved the hiring of a new R&D manager. What is the effect of this event on the 30 June 20xo financial report? O No disclosure or adjustment is necessary. Adjustment of the financial report. O Disclosure by means of supplemental, pro-forma financial information. Disclosure in a footnote to the financial report