Which of the Following Entities Is Not in the Scope

question 11

Multiple Choice

Which of the following entities is not in the scope of AASB 133 "Earnings per Share"?

• A) Partnerships.
• B) Reporting entities in the process of listing on the Australian Stock Exchange.
• C) Entities that voluntarily disclose earnings per share.
• D) Reporting entities with listed ordinary shares.
• E) None of the given answers.

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Definitions:

Exchange Rate

The value of one currency for the purpose of conversion to another, impacting trade and economics globally.

Transactions

The action of conducting business or trading between parties, typically involving the exchange of goods, services, money, or information.

International Exchange

The trading of goods, services, and currencies among countries.

Current Account

A country's balance of payments segment that encompasses the trade balance, net foreign income, and net current transfers.