Events After the End of the Reporting Period Are Defined

Events after the end of the reporting period are defined as:

A) Events, favourable and unfavourable, that, occur between the end of the reporting period and the date of the entity's next annual financial statements.
B) Events, favourable and unfavourable, that, occur between the end of the reporting period and the date of the entity's next interim (or annual) financial statements.
C) Events, favourable and unfavourable, that, occur between the end of the reporting period and the date when the financial statements are authorised for issue.
D) None of the above