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Sir, this is an example of adjusting events in the Kaplan study text.
The determination after the reporting date of the cost of assets purchased or proceeds from assets sold before the reporting date.
What does this actually means? Won’t we know the value of the assets sold or purchased even before the reporting date?
It is when you have found out more information after the date of the financial statements that affect the way the assets etc will be valued.
For example, inventory should be valued at the lower of cost and NRV but it might be only after the reporting date that we find out what the NRV is.
I give more examples in my free lectures on IAS10. The lectures are a complete free course for Paper FA and cover everything needed to be able to pass the exam well.
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