Which of the following are adjusting items under IAS 10? i. ii. iii. iv. After date sales of inventory that provide additional evidence of the net realisable value of the inventory at the reporting date Evidence received after the year end that provides additional evidence of the appropriate measurement of a liability that existed at the reporting date The revaluation of an asset such as a property that indicates the likelihood of impairment at the reporting date Acquisition of new businesses after the reporting date The loss or other decline in value of assets due to events occurring after the end of the reporting period V. O A. ii, iv and v OB. i, ii and v OC. i, iii and iv D. iv and v O E. i, ii and