2020年acca考试F3考试模拟练习（343）

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23.1 Which of the fllowing material events after the reporting period and before the financial statements are approved by the directors should be adjusted for in those financial statements?

1 A valuation of property providing evidence of impairment in value at the reporting period

2 Sale of inventory held at the end of the reporting period for less than cost

3 Discovery of fraud or error affecting the financlal statements

4 The Insolvency of a customer with a debt owing at the end of the reporting period which is still outstanding

A All of them

B 1,2and 4only

C 3 and 4only

D 1,2and 3only

答案：A

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