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:

Alert Inactivity

A state of being vigilant and ready to react despite not being actively engaged in tasks.

Quiet Sleep

A stage of sleep characterized by the absence of motor activity and vocalization; it is often considered restorative and peaceful.

Active Sleep

A phase of sleep characterized by rapid eye movements, more brain activity, and dreams, also known as REM (rapid eye movement) sleep.

Postpartum Psychosis

A severe mental health condition that can affect new mothers, characterized by extreme mood swings, confusion, hallucinations, and delusions.