AASB 133 Applies to the Computation and Presentation of Earnings

question 14

Multiple Choice

AASB 133 applies to the computation and presentation of earnings per share by:

• A) both reporting and non-reporting entities.
• B) only reporting entities whose shares are publicly traded.
• C) only those entities that are in the process of issuing ordinary shares that will be traded in public markets.
• D) reporting entities whose shares are publicly traded, or of entities that are in the process of issuing ordinary shares that will be traded in public markets.

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Definitions:

Hostile

Exhibiting or feeling antagonism, aggression, or displaced anger towards others, often manifesting in unfriendly or confrontational behavior.

Friendly

Characterized by kindness, warmth, and approachability, often signaling a willingness to interact in a positive way.

Behavior

The actions or reactions of an individual in response to external or internal stimuli.

Schemata

Cognitive structures that represent organized knowledge about concepts, objects, and events, helping in the understanding and processing of information.