Paragraph 87 of AASB 101 Lists Some Circumstances That May

question 61

Multiple Choice

Paragraph 87 of AASB 101 lists some circumstances that may give rise to separate disclosure of items of income and expense.They include:

• A) Reversals of inventory write-downs.
• B) Extraordinary items.
• C) Finance costs.
• D) Distribution costs.
• E) All of the given answers.

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Definitions:

Disruptive

Behaviors or actions that interrupt or disturb the normal operations, peace, or processes of individuals or groups.

Time-Out

A behavioral intervention technique used to remove an individual from a situation for a brief period to decrease unwanted behaviors.

Homeless Shelter

A facility providing temporary housing and sometimes other services to individuals and families without a home.

Trusting Relationship

A bond between individuals characterized by confidence, reliance, and belief in each other's good intentions and capabilities.