AASB 102 Requires Disclosure of the Following:
I $\quad$ Details of Reversals of Prior Year Write-Downs
II

question 12

Multiple Choice

AASB 102 requires disclosure of the following:
I $\quad$ Details of reversals of prior year write-downs
II $\quad$ Separate disclosure of the caryying amount of inventories carried at
$\quad$$\quad$ cost and those carried at net realisable value
III $\quad$ The accounting policy adopted by the entity in relation to inventory valuation
IV $\quad$ The carrying amount of inventory by class

• A) II and III only
• B) I, II and III only
• C) II, III and IV only
• D) I, II, III and IV

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Definitions:

Pride

A feeling of deep satisfaction derived from one's own achievements, the achievements of those with whom one is closely associated, or from qualities or possessions that are widely admired.

Emotional Regulation

The process by which individuals influence which emotions they feel, when they feel them, and how they express and experience these emotions.

Redirecting

A behavioral management technique involving guiding someone's attention or activity from one focus to another more positive or productive one.

Soothing

Providing comfort and calmness to relieve pain, distress, or anxiety, often through gentle touch, sounds, or movements.