The following is an example of an event that provides evidence with respect to conditions that developed subsequent to year end: 

(a) Bankruptcy of a customer subsequent to year end, which would be considered when evaluating the adequacy of the allowance for uncollectable accounts. 

(b) Loss of plant as a result of fire or flood after year end. 

(c) Deterioration in financial results after year end, which may indicate doubt about the going concern assumption in the preparation of the financial statements. 

(d) An amount received with respect to an insurance claim that was in the course of negotiation at year end.