Under IAS 10, which type of events occur between the end of the reporting period and the date the financial statements are authorised for issue?

• A. Events that provide evidence of conditions existing at the end of the reporting period.
• B. Material events not related to conditions at year end.
• C. Events that arise after the reporting period with no relation to prior conditions.
• D. Events that are only disclosed if they affect cash flows.

Answer: (A)