The Following Information Is Required to Be Disclosed in a Note

question 12

Multiple Choice

The following information is required to be disclosed in a note to the statement of cash flows, except:

• A) details of the aggregate cash flows arising from the acquisition or disposal of businesses.
• B) details of the cash flows arising from the acquisition or disposal of non-current assets.
• C) details of non-cash transactions in relation to investing and financing activities if not disclosed elsewhere.
• D) an explanation of the composition of cash and cash equivalents including identification of any balances that are not available for use.

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Definitions:

Job Characteristics Model

A framework identifying five core job dimensions (skill variety, task identity, task significance, autonomy, and feedback) that influence motivational potential and job satisfaction.

Core Job Characteristics

Fundamental attributes of a job that affect an individual's level of satisfaction and motivation, such as skill variety, task significance, and autonomy.

Job Characteristics Model

A theory that suggests jobs can be designed to enhance employee motivation, satisfaction, and performance by incorporating five core job dimensions.

Flexible Working Hours

Gives individuals some amount of choice in scheduling their daily work hours.