IAS 10 Events After the Reporting Period

Hi sir,
I have trouble understanding the three events belong to ” events occur after the reporting date of a company but before the financial statement are authorised for issue are classified as adjusting events in accordance with IAS 10 Events After the Reporting Period.”

1 A change in tax rate announced after the reporting date, but affecting the current tax liability.
2 The discovery of a fraud which had occurred during the year.
3 The determination of the sale proceeds of an item of plant sold before the year end.