问题详情

Eachofthefollowingeventsoccurredafterthereportingdateof31March2015,butbeforethefinancialstatementswereauthorisedforissue.
WhichwouldbetreatedasaNON-adjustingeventunderIAS10EventsAftertheReportingPeriod？
A.ApublicannouncementinApril2015ofaformalplantodiscontinueanoperationwhichhadbeenapprovedbytheboardinFebruary2015
B.ThesettlementofaninsuranceclaimforalosssustainedinDecember2014
C.Evidencethat$20,000ofgoodswhichwerelistedaspartoftheinventoryinthestatementoffinancialpositionasat31March2015hadbeenstolen
D.AsaleofgoodsinApril2015whichhadbeenheldininventoryat31March2015.Thesalewasmadeatapricebelowitscarryingamountat31March2015

请帮忙给出正确答案和分析，谢谢！