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外国人和中国公民在中国境内无论双方同意离婚或一方要求离婚，都必须依照诉讼程序办理。()

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女方在终止妊辰后6个月内，男方也不得提出离婚。()

(a) The objective of IAS 10 Events after the Reporting Period is to prescribe the treatment of events that occur after an entity’s reporting period has ended.
Required:
Define the period to which IAS 10 relates and distinguish between adjusting and non-adjusting events.
(5 marks)
(b) Waxwork’s current year end is 31 March 2009. Its financial statements were authorised for issue by its directors on 6 May 2009 and the AGM (annual general meeting) will be held on 3 June 2009. The following matters have been brought to your attention:
(i) On 12 April 2009 a fire completely destroyed the company’s largest warehouse and the inventory it
contained. The carrying amounts of the warehouse and the inventory were $10 million and $6 million
respectively. It appears that the company has not updated the value of its insurance cover and only expects
to be able to recover a maximum of $9 million from its insurers. Waxwork’s trading operations have been
severely disrupted since the fire and it expects large trading losses for some time to come. (4 marks)
(ii) A single class of inventory held at another warehouse was valued at its cost of $460,000 at 31 March
2009. In April 2009 70% of this inventory was sold for $280,000 on which Waxworks’ sales staff earned
a commission of 15% of the selling price. (3 marks)
(iii) On 18 May 2009 the government announced tax changes which have the effect of increasing Waxwork’s
deferred tax liability by $650,000 as at 31 March 2009. (3 marks)
Required:
Explain the required treatment of the items (i) to (iii) by Waxwork in its financial statements for the year
ended 31 March 2009.
Note: assume all items are material and are independent of each other. (10 marks as indicated)

结婚登记、离婚登记、复婚登记以及收养子女的程序等，都需要按一定的行政法规处理。()

中国共产党党员必须履行的第三条义务的首条是（）。