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Which of the following is likely to be classed as a non-adjusting event according to IAS 10 Events after the Reporting Period. All the events

Which of the following is likely to be classed as a non-adjusting event according to IAS 10 Events after the Reporting Period. All the events took place after the financial year end but before the financial statements were approved for issue.

A fire in the warehouse damages inventory.

Sale of goods indicating that the net realisable value of inventory at the year end was below cost.

A customer with a receivables balance outstanding at the year end is declared bankrupt.

The settlement of a court case which was ongoing at the year end.

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