Which of the following material events occurring after the end of the reporting periodare adjusting events?(1) Sales of inventory for less than cost(2) Payment received from a customer whose debt had been written off(3) Sale of a subsidiary company(4) A flood in the warehouse destroying inventory
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7 .On 15 March 2013 Fumi authorised for issue its financial statements for the year ended 31December 2012. On 10 March 2012 the entity’s factory and several items of equipment weredamaged in an earthquake. The damage is estimated to cost $700,000 of which $450,000 isexpected to be covered under insurance policies.How should this material event have been included in Fumi’s financial statements forthe year ended 31 December 2012?
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