In the Textbook It Is Suggested That a Share Buybacks

question 6

Multiple Choice

In the textbook it is suggested that a share buybacks can be characterised in two ways referred to as proprietary view and an entity view.Which of the following statements best reflects the two methods:

• A)the proprietary view is required by AASB 132 but only the entity view is consistent with the conceptual framework
• B)an entity may adopted either the entity view or the proprietary view provided the method adopted is disclosed
• C)the entity view is required by AASB 132 but only the proprietary view is consistent with the conceptual framework
• D)neither the proprietary view nor the entity view is consistent with the conceptual framework.

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Definitions:

Isotopes

Variants of a particular chemical element that differ in neutron number, and consequently in nucleon number, but have the same number of protons in their atomic nuclei.

Neutrons

Subatomic particles located within the nucleus of an atom, having no electric charge and a mass slightly larger than that of protons.

Electronic Charge

A fundamental property of electrons that is responsible for electrical interactions, characterized by a negative value and measured in coulombs.

Synergistic Interaction

A situation where the combined effect of two or more factors exceeds the sum of their individual effects.