AASB 2 Requires Entities to Disclose Information Relating To

question 15

Multiple Choice

AASB 2 requires entities to disclose information relating to:

• A) measurement details of options.
• B) details of share-based payment arrangements that were modified during the period.
• C) measurement details of other equity instruments (excluding options).
• D) all of the given answers.

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Definitions:

Fourteenth Amendment

An amendment to the US Constitution that grants citizenship and equal civil and legal rights to all persons, including previously enslaved individuals.

Equal Protection Clause

A provision in the Fourteenth Amendment of the U.S. Constitution requiring states to treat all individuals within its jurisdiction equally under the law.

Fourth Amendment

A provision in the United States Constitution protecting citizens against unreasonable searches and seizures by the government.

Foreign Corporation

A business entity that is registered and operates in a different country from where it was originally incorporated.