What would not be considered a subsequent event? (Financial Accounting question)?

Question

A subsequent event for an entity with a December 31, 2006 year end would NOT include:
a) A change in estimated useful lives of equipment in January 2007
b) An issuance of bonds in January 2007
c) An aquisition of another company in January 2007
d) A major uncertainty at December 31, resolved January 2007

Answer 1

d) A major uncertainty at December 31, resolved January 2007.
This uncertainty already existed as of Dec 31 and its existence and nature would have been disclosed in the notes to the financial statements at Dec 31, 2006.

(a) to (c) are all subsequent events as they occurred after Dec 31.

Answer 2

Subsequent Event Accounting

Answer 3

Fire Incident and Loss of property due to natural calamities wherein insurance is not liable or can't cover the amount