Which of the following events occurring after the reporting period are classified as adjusting, if material? O The issue of shares and loan notes O The revaluation of a piece of land with 50% increase in the value O The sale of inventories valued at cost at the end of the reporting period for a figure in excess of cost A valuation of land and buildings providing evidence of an impairment in value at the year end Which of the following should be disclosed in the notes to the financial statements for inventories? O The date the inventories were purchased or manufactured and/or how long they have been held as inventories O The accounting policies adopted in measuring inventories O The depreciation of inventories O The useful life of the inventories