i. Event After the Reporting Period:
An event after the reporting period refers to an event, either favorable or unfavorable, that occurs between the end of the reporting period (the financial year-end) and the date on which the financial statements are authorized for issue. These events can provide additional information that was not available at the reporting date but may affect the financial statements.

ii. Adjusting Events:
Adjusting events are those events after the reporting period that provide further evidence of conditions that existed at the end of the reporting period. For such events, the company must adjust the amounts recognized in the financial statements. An example would be the bankruptcy of a customer that occurs after the year-end, which confirms that the trade receivables were impaired at the reporting date.

iii. Non-Adjusting Events:
Non-adjusting events are events that are indicative of conditions that arose after the reporting period. These events do not lead to adjustments in the financial statements but require disclosure if they are material. For instance, a natural disaster that occurs after the reporting period, affecting assets but not related to any conditions existing at the reporting date, would be considered a non-adjusting event and disclosed in the notes to the financial statements.