Problem

What are the major types if subsequent events? indicated how each of the following "subsequent events" would be reported.

a) collection of a note written off in a prior period.
b) issuance of a large preference share offering
c) acquisition of a company in a different industry
d) destruction of a major plant in a flood
e) death of the company's chief executive officer (ceo)
f) additional wage costs associated with settlement of a four week strike
g) settlement of an income tax case at considerably more tax than anticipated o at year-end.
h) change in the product mix from consumer goods to industrial goods.