問(wèn)題：Which of the following is the correct definition of an adjusting event after the reporting period?
　　A. An event that occurs between the reporting date and the date on which the financial statements are authorised for issue that provides further evidence of conditions that existed at the reporting date
　　B. An event that occurs between the reporting date and the date on which the financial statements are authorised for issue that provides evidence of conditions that arose subsequent to the reporting date
　　C. An event that occurs after the date the financial statements are authorised for issue that provides further evidence of conditions that existed at the reporting date
　　D. An event that occurs after the date the financial statements are authorised for issue that provides evidence of conditions that arose subsequent to the reporting date.
　　答案：The correct answer is: An event that occurs between the reporting date and the date on which the financial statements are authorised for issue that provides further evidence of conditions that existed at the reporting date.
　　解析：An adjusting event after the reporting date is event that occurs between the reporting date and the date on which the financial statements are authorised for issue that provides further evidence of conditions that existed at the reporting date. The event must occur after the reporting period but before the date the financial statements are authorised for issue.