Question 8 Which one of the following is an example of adjusting events after the reporting period that require an entity to adjust the amounts recognised in its financial statements, or to recognise items that were not previously recognised? The determination after the reporting period of the cost of assets purchased before the end of the reporting period. The destruction of a major production plant by a fire after the reporting period. Commencing major litigation arising solely out of events that occurred after the reporting period. A major business combination after the reporting period.