Which Standard Does Not Need to Be Considered When Considering

question 56

Multiple Choice

Which standard does not need to be considered when considering the disclosure and presentation of non-current liabilities?

• A)IAS 1,Presentation of Financial Statements
• B)IAS 36,Impairment
• C)IFRS 7,Financial Instruments: Disclosures
• D)IAS 39,Financial Instruments: Recognition and Measurement

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Definitions:

In-Person

Interaction or engagement that takes place physically, face-to-face, rather than through digital or remote means.

Face-To-Face

Direct interaction between people in the same physical space, as opposed to communication through digital or remote means.

Richest Media

Communication channels that provide the highest level of richness in information, often involving immediate feedback and personal engagement.

Workers

Individuals employed to perform tasks or services for compensation.