All of the Following Statementsare True Regarding the IASB and Disclosure

question 28

Multiple Choice

All of the following statementsare true regarding the IASB and disclosure of dividend policies except;

• A)According to IASB, companies must meet a minimum payout ratio before they are required to disclose their dividend policies in their annual reports.
• B)IASB encourages companies to report their dividend policies in their annual reports if they do not expect to pay dividends in the foreseeable future.
• C)IASB encourages companies to report their dividend policies in their annual reports if they have earning but fail to pay dividends.
• D)IASB encourages companies that show a consistent pattern of paying dividends to indicate whether they intend to continue this practice in the future.

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Definitions:

Tunica Media

The middle layer of the wall of a blood vessel or hollow organ, consisting primarily of smooth muscle cells and elastic fibers.

Pulmonary Circulation

The passage of blood from the heart to the lungs and back to the heart, where it is oxygenated and rid of carbon dioxide.

Pulmonary Arteries

The arteries that carry deoxygenated blood from the heart to the lungs, where it is oxygenated before being returned to the heart.

Lungs

Organs in the respiratory system involved in the exchange of oxygen and carbon dioxide between the body and the environment.