Which of the Following Entities Is Not in the Scope

question 11

Multiple Choice

Which of the following entities is not in the scope of AASB 133 "Earnings per Share"?

• A) Partnerships.
• B) Reporting entities in the process of listing on the Australian Stock Exchange.
• C) Entities that voluntarily disclose earnings per share.
• D) Reporting entities with listed ordinary shares.
• E) None of the given answers.

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Definitions:

Past Behaviours

Previous actions or patterns of actions taken by an individual, often used to predict future behaviors.

Free Will

The ability of agents to make choices unconstrained by certain factors, often discussed in the context of philosophy, psychology, and religion.

Edward Titchener

A psychologist known for founding structuralism, a theory focused on analyzing the basic components of the mind using introspection.

Carl Rogers

An influential American psychologist who founded the humanistic approach to psychology, emphasizing the importance of free will, self-actualization, and empathy in therapy.