Which of these would NOT be considered a subsequent event requiring adjustment or disclosure in...

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Accounting

Which of these would NOT be considered a subsequent event requiring adjustment or disclosure in financial statements?
A) A major customer files for bankruptcy after year-end, but before the financial statement issuance date.
B) A significant lawsuit is settled after year-end in favor of the company.
C) A fire destroys a plant of the company after year-end, but before the financial statement issuance date
D) The company decides to change its inventory costing method in the next fiscal year.
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