AASB 101 Requires Profit or Loss and the Total Comprehensive

question 51

True/False

AASB 101 requires profit or loss and the total comprehensive income for the period reported on the face of the statement of comprehensive income to be disaggregated between the non-controlling interest and the owners of the parent.

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Definitions:

Perceptual Organization

The process by which the brain structures sensory input into meaningful patterns and objects, enabling humans to perceive the environment in a coherent way.

Good Continuation

A factor in visual grouping; we tend to perceive contours in a way that alters their direction as little as possible.

Figure-Ground Separation

The visual ability to distinguish an object (the figure) from its surrounding background (the ground).

Feature Detectors

Neurons in the retina or brain that respond to specific attributes of the stimulus, such as movement, orientation, and so on.