[单选题]
Which two of the following events after the reporting period would normally qualify asadjusting events according to IAS 10 “Events After the Reporting Period Date”?(1) The bankruptcy of a credit customer with a balance outstanding at the end of thereporting period.(2) A decline in the market value of investments.(3) The declaration of an ordinary dividend.(4) The determination of the cost of assets purchased before the end of the reportingperiod.
A .(1) and (2)
B .(1) and (4)
C .(2) and (3)
D .(3) and (4)
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