The following events occurred after the end of the reporting period, but before the financial statements were authorised for issues. Which one would be an ADJUSTING event after the reporting period in accordance with IAS 10 Events after the Reporting Periodt?

A- A flood destroyed 10% of the company's imventones.

B- A new tax rate was announced and enacted affecting the measurement of the deferred tax liability.

C- The company made a bonus share issue.

D- A customer owing the company a large amaunt at the year end went into liquidation following protracted firiancial troubles which had ncit previously been made putlic