A company prepares financial statements to 31 December each year. The following events occurred after 31 December 2022 but before the financial statements for the year to 31 December 2022 were authorised for issue:
(a) Inventory held at 31 December 2022 was sold to a customer.
(b) The company made a major investment in plant and equipment.
(c) The company made a take-over bid for another company.
(d) A customer who owed an amount of money to the company on 31 December 2022 was declared bankrupt.
(e) The company announced a major restructuring plan.
(f) It was discovered that cash shown as an asset in the statement of financial position at 31 December 2022 had been stolen on 28 December 2022.
(g) It was discovered that an item of equipment shown as an asset in the statement of financial position at 31 December 2022 had been stolen on 12 January 2023.
(h) The government announced a change in tax rates that will have a significant effect on the company's tax liability at 31 December 2022.
Classify each of these events as either an adjusting event or a non-adjusting event and explain how each event should be dealt with in the company's financial statements for the year to 31 December 2022. It may be assumed that all of the events are material.