Adjusting and Non-Adjusting Events

Hi,

There are a few things I just can’t get my head around, so am hoping you can help me.

Say there’s a fire after the reporting date. This is a non-adjusting event.
The matter is material, so should be disclosed by way of note.

1. Does disclosing the fire count as adjusting the financial statements?
2. If the fire is disclosed by way of note, then it will be brought to the users’ attention (in the financial statements). Does the audit report have to contain an emphasis of matter paragraph? Or is the disclosure in the financial statements enough?
3. If the is a non-adjusting event and it is not significant, then do we just do nothing?

Hope I’ve made sense.

Thanks,
Spencer