Post balance sheet even - adjusting v non adjusting
........the fixed asset is land and buildings which were bought for development and resale around six years ago. The market was totally unforeseen and the company expected to turn these around in under a year. Six years later, they still hold the land but have managed to sell the buildings - at a loss of circa £150-200k. The sale took place after the balance sheet date but before the date we are signing the accounts. Having read various guidelines and not feeling any wiser, my question is; - does this post balance sheet event give rise to an adjusting event or a non adjusting event? The land and buildings are currently on the balance sheet at historical cost with no write down.
Any advice or knowledge would be much appreciated, thanks.