With Regard to Disclosures Required Under IFRS and ASPE, Which

question 74

Multiple Choice

With regard to disclosures required under IFRS and ASPE, which of the following statements is INCORRECT?

• A) IFRS requires separate disclosure of taxes on income.
• B) IFRS requires separate disclosure of interest received and paid and dividends received and paid.
• C) ASPE does not require reporting and explanation of the amount of cash and cash equivalents that have restrictions on their use.
• D) ASPE does not require separate disclosure of taxes on income.