Which are the two categories of subsequent events?

• A. Type 1: Recognized Subsequent Events; Type 2: Nonrecognized Subsequent Events
• B. Type 1: Primary Events; Type 2: Secondary Events
• C. Type 1: Interim Events; Type 2: End-of-Period Events
• D. Type 1: Realized Events; Type 2: Unrealized Events

Answer: (A)