Under AASB 101, the Changes in Equity Statement Does Not

question 5

True/False

Under AASB 101, the changes in equity statement does not have to disclose separately the amount of dividends recognised as distributions to owners.

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Definitions:

Return on Assets

A financial ratio that indicates the profitability of a company relative to its total assets.

Return on Debt

A measure of a company's profitability relative to its total debt, indicating how effectively a company is using its borrowed funds.

Cost of Equity

The return that investors expect on their investment in a company, often calculated using models like the Capital Asset Pricing Model (CAPM).

Required Return

The minimum percentage return that an investor expects to achieve by investing in a particular asset.