Subsequent to the Reporting Date but Before the Authorisation Date

question 67

Multiple Choice

Subsequent to the reporting date but before the authorisation date of the financial reports,the dividend to be paid by Hannibal Ltd has been determined.How should this decision be recorded in the financial statements according to AASB 110?

• A) The event should be disclosed in a note to the financial statements.
• B) The event should be fully reflected in the financial statements.
• C) No reporting is required.
• D) The shareholders should be informed by separate letter.

---

Definitions:

Geodemographics

The study of people based on where they live, integrating geography with demographic analysis for marketing and planning purposes.

STP Process

STP stands for Segmentation, Targeting, and Positioning, a strategic approach in marketing to identify and deliver tailored messages to specific segments of a market.

Segmentation Methods

Techniques used to divide a market into clearly identifiable groups of consumers with similar needs, characteristics, or behavior.

Psychographic Segmentation

A market segmentation strategy that divides consumers based on their lifestyle, interests, attitudes, values, and beliefs.