Which one of the following events taking place after the year end but before the financial statements were authorized for issue would require adjustment in accordance with CAS29 Evens after the Reporting Period?

A.Three lines of inventory held at the year end were destroyed by flooding in the warehouse.

B.The directors announced a major restructuring.

C.Two lines of inventory held at the year end were discovered to have faults rendering them unsalable

D.The value of the company’s investments fell sharply

正确答案：Two lines of inventory held at the year end were discovered to have faults rendering them unsalable