Which of the Following Is a Pronouncement Originally Issued by the IASC

question 10

Multiple Choice

Which of the following is a pronouncement originally issued by the IASC and is not a pronouncement originally issued by the IASB?

• A) Business Combinations.
• B) First-Time Adoption of IFRS.
• C) Financial Instruments: Disclosures.
• D) Interim Financial Reporting.
• E) Operating Segments.

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Definitions:

Integer Constants

A numerical value without a decimal part, used in programming to represent whole numbers.

Optional

Indicates that an element, parameter, or feature is not strictly required and can be omitted if not necessary.

Default

A keyword in programming used to specify the default case in a switch statement or default values for functions and methods.

Terminate

The action of ending or stopping a process, program, or operation in computing.