In Relation to Share Capital, AASB 101 Does Not Require

question 21

Multiple Choice

In relation to share capital, AASB 101 does not require disclosure in the financial statements of:

• A) the number of shares on issue at the end of the year.
• B) the total dollar value of share capital at the end of the year.
• C) restrictions on dividends payable to certain classes of shareholders.
• D) the amount of any over- or under-subscription of new share issues during the year.

---

Definitions:

Racial Bias

Prejudice or discriminatory attitudes towards individuals based on their race, often resulting from stereotypes and leading to unequal treatment.

Criminally Committed

The legal process by which individuals are detained in a psychiatric facility due to crimes they have committed, often due to mental illness.

Mental Hospital

A specialized healthcare facility dedicated to the treatment and care of individuals with mental health disorders.

No Longer Dangerous

A description of an individual or situation that was previously considered harmful or risky, but is now deemed safe or no longer a threat.