Each of the following events occurred after the reporting date of 31 March 2015, but before the financial statements were authorised for issue. Which would be treated as a NON-adjusting event under IAS 10 Events After the Reporting Period?
A.
A public announcement in April 2015 of a formal plan to discontinue an operation which had been approved by the board in February 2015
B.
The settlement of an insurance claim for a loss sustained in December 2014
C.
Evidence that $20,000 of goods which were listed as part of the inventory in the statement of financial position as at 31 March 2015 had been stolen
D.
A sale of goods in April 2015 which had been held in inventory at 31 March 2015. The sale was made at a price below its carrying amount at 31 March 2015