Answer
The general guide in regards to the full disclosure principle is to disclose in the financial statements any information of sufficient importance which will be helpful in influencing the judgement of an informed reader. The fact that the amount of the outstanding common inventory doubled in January of the subsequent reporting period probably should be disclosed since such a situation is of great importance to present to all stakeholders.
Even though the event occurred right after the 31st of December 2017, it should be completely disclosed on the balance sheet that is as of the 31st December 2017 for the purpose of making adequate disclosure.
Work Step by Step
The most imperative point that should be extensively emphasized throughout the entire discussion that is on the full disclosure is that there is normally no 'black or 'white' but varying shades of grey and it takes experience and good judgement to arrive at an appropriate answer.
