AASB 101 Requires That Information in Relation to Dividends Paid

question 24

Multiple Choice

AASB 101 requires that information in relation to dividends paid or declared during the year be disclosed in:

• A) either the statement of changes in equity or the notes to the financial statements.
• B) the statement of changes in equity only.
• C) the notes to the financial statements only.
• D) the statement of comprehensive income.

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Definitions:

Regression Toward

This phrase often relates to "regression toward the mean," a statistical principle indicating that extreme or unusual outcomes tend to be followed by more typical ones.

Illusory Correlation

The cognitive bias of perceiving a relationship between variables (e.g., events, behaviors) even when no such relationship exists.

Biology Test

An examination intended to assess a person's knowledge or understanding of biological concepts and principles.

Regression Toward

A concept in statistics and psychology referring to the phenomenon where extreme scores or behaviors tend to become less extreme over time.