Answer
The issuance of 10,000 ordinary shares amounts to a non-adjusted subsequent event that should not impact the financial statements for 2017.
The additional tax payable is an adjusted subsequent event that should be included in the financial statements for 2017.
Work Step by Step
The issuance of 10,000 ordinary shares amounts to a non-adjusted subsequent event that should not impact the financial statements for 2017.
The additional tax payable is an adjusted subsequent event that should be included in the financial statements for 2017.