Which of the following is most likely to be a non-adjusting event?

a.

A major customer liquidates its business after the end of the reporting period.

b.

The entity announces a major restructuring after the end of the reporting

period.

c.

The settlement after the reporting period of a court case that confirms that the

entity has a present obligation

at

the end of reporting period.

d.

The determination after the reporting period of the cost of asset purchased, or

the proceeds from asset sold, before the end of reporting period.