Additional Line Items to Those Disclosed in Accordance with Paras

question 9

Multiple Choice

Additional line items to those disclosed in accordance with paras 68 and Aus68.1 of AASB 101 may be included on the face of the statement of financial position when disclosure of these items is assessed to be relevant to an understanding of the entity's financial position.This assessment is based on which of the following?

• A) The nature and liquidity of assets
• B) The function of the assets within the entity
• C) The amounts, nature and timing of liabilities
• D) All of the above

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