According to IAS 1, Which of the Following Are Not

question 44

Multiple Choice

According to IAS 1, which of the following are not commonly required disclosures of accounting policies?

• A)the measurement basis or bases used in the financial statements
• B)personnel involved in drafting the summary of significant accounting policies or other notes, including those who made the judgments apart from those involving estimations
• C)disclosures required by other IFRSs, like the reasons why the entity's ownership interest does not constitute control
• D)the nature of a company's operations and the policies that the users of its financial statements would expect to be disclosed for that type of entity

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Definitions:

Stepfathers

Men who are the husbands or partners of one's mother and are not one's biological father but may serve as a father figure.

Sexually Abuse

The act of subjecting someone to unwanted or inappropriate sexual activity, typically involving coercion or manipulation.

Fathers

Male parents who have a biological, adoptive, or legal relationship with a child.

Child Abuse

Physical, sexual, or psychological maltreatment or neglect of a child, especially by a parent or a caregiver.