What are the major types of subsequent events? Indicate 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 4-week strike.

g. Settlement of an income tax case at considerably more tax than anticipated at year-end.

h. Change in the product mix from consumer goods to industrial goods.