AASB 107/IAS 7 Does Not Require, but Encourages, the Disclosure

question 11

Multiple Choice

AASB 107/IAS 7 does not require, but encourages, the disclosure of:
I. The name(s) of the entity's bankers.
II. The aggregate amount of cash flows that represent increases in operating capacity separately from those cash flows that are required to maintain operating capacity.
III. The amount of the cash flows arising from the operating, investing and financing activities of each reportable segment.
IV. The amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments, indicating any restrictions on the use of these facilities.

• A) I, II and IV.
• B) I, III and IV.
• C) II, III and IV.
• D) I, II and III.

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Definitions:

Regression Statistic

A measure used in regression analysis to assess the relationship between variables, typically involving parameters such as coefficients that indicate the strength and direction of the relationships.

Durbin-Watson Statistic

A test statistic used to detect the presence of autocorrelation in the residuals from a regression analysis.

Autocorrelation

The statistical relationship of a variable with itself over successive time intervals, often used in time series analysis to identify repeating patterns or seasonal effects.

Heteroscedastic

A characteristic of a dataset where the variability of a variable is unequal across the range of values of a second variable that predicts it.