AASB 101/IAS 1 Presentation of Financial Statements Requires Disclosure of Which

question 46

Multiple Choice

AASB 101/IAS 1 Presentation of Financial Statements requires disclosure of which of the following for each class of share capital?

• A) Par value per share.
• B) The number of shares authorised.
• C) The rights, preferences and restrictions attached to that class.
• D) All of the above.

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Definitions:

Always

A term indicating a constant or unchanging condition.

Data Mining

The process of using procedures from statistics and computer science to extract useful information from extremely large databases.

Large Data Bases

Comprehensive collections of data that can be massive in volume, designed to allow for the storage, retrieval, and management of large amounts of data.

Decision-Making

Decision-Making involves selecting the best option from a set of alternatives based on criteria, often requiring problem-solving and critical thinking.