IASB 16 Requires Disclosure of a Reconciliation of the Carrying

question 47

Multiple Choice

IASB 16 requires disclosure of a reconciliation of the carrying amount at the beginning and end of the period for depreciable assets.This reconciliation includes:

• A)additions and disposals.
• B)impairment gains recognised in the statement of financial position.
• C)depreciation.
• D)additions and disposals and depreciation.

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Definitions:

Therapeutic Lifestyle Change

Lifestyle modifications aimed at improving health outcomes, including stress reduction, healthy eating, and regular physical activity, reiterated with a new emphasis.

Drug Therapies

Treatment of disease or disorders with pharmaceutical drugs as opposed to surgery or other therapies.

Brain Stimulation

The application of electrical or magnetic stimulation to specific brain areas to treat neurological and psychiatric disorders or to study brain function.

Psychosurgery

A medical intervention that involves operating on the brain to treat psychological disorders or alleviate severe mental distress, now rarely performed.