In Relation to Share Capital, AASB 101 Does Not Require

question 4

Multiple Choice

In relation to share capital, AASB 101 does not require disclosure in the financial report of:

• A) the number of shares on issue at the end of the year
• B) the amount of any over or under subscription of new share issues during the year
• C) restrictions on dividends payable to certain classes of shareholders
• D) the total dollar value of share capital at the end of the year

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Definitions:

Price Level

The current pricing average for every produced good and service within the economy.

Money Demand Curve

A graph showing the relationship between the interest rate and the total amount of money that consumers and businesses wish to hold at any given time.

Nominal Variable

A variable measured in terms of money that has not been adjusted for inflation, reflecting the current price level.

Real Variable

An economic measure that has been adjusted for changes in price level, enabling comparison of quantities across different times.