5 Which of the following events after the balance sheet date would normally qualify as adjusting events according
A、to IAS 10 Events after the balance sheet date?
B、1 The bankruptcy of a credit customer with a balance outstanding at the balance sheet date.
C、2 A decline in the market value of investments.
D、3 The declaration of an ordinary dividend.
E、4 The determination of the cost of assets purchased before the balance sheet date.
F、A 1, 3, and 4
G、B 1 and 2 only
H、C 2 and 3 only
I、D 1 and 4 only
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