IFRS

question 111

Multiple Choice

IFRS

• A) implies that receivables with different characteristics should be reported separately.
• B) requires that receivables with different characteristics should be reported separately.
• C) implies that receivables with different characteristics should be reported as one unsegregated amount.
• D) requires that receivables with different characteristics should be reported as one unsegregated amount.

---

Definitions:

Herzberg's Two-Factor Theory

A motivational theory that suggests job satisfaction and dissatisfaction arise from two different sets of factors – hygiene factors and motivators.

McClelland's Acquired Needs Theory

A motivational theory suggesting that individuals are driven by three primary needs: achievement, affiliation, and power, which are acquired over time.

Maslow's Love/Belongingness

A concept from Maslow's hierarchy of needs that emphasizes the human need for interpersonal relationships, feeling loved, and belonging to a group.

ERG Theory

A theory on human motivation that categorizes needs into three groups: Existence, Relatedness, and Growth.