The Date, Which Follows the Date of Declaration, and Determines

question 84

Multiple Choice

The date, which follows the date of declaration, and determines which shareholders will receive the dividend is the:

• A)date of record.
• B)distribution date.
• C)payment date.
• D)determination date.

Understand the key principles and methods of accounting for business combinations as per AASB 3/IFRS 3.

Identify and apply the appropriate recognition and measurement principles for assets, liabilities, and contingent liabilities in a business combination.

Understand the concept and accounting treatment of goodwill in business combinations.

Recognize the importance of fair value measurement in the recognition and measurement of assets and liabilities acquired in a business combination.