Items Not Included in the Operating Profit Calculation Under AASB

question 24

Multiple Choice

Items not included in the operating profit calculation under AASB 101 are:

• A) prior period adjustments
• B) events outside ordinary operations
• C) adjustments due to changes in accounting policies
• D) all of the above

Distinguish between different types of marketing (B2B, B2C, C2C).

Appreciate the role of supply chain management and relationship orientation in marketing.

Identify the significance of segmentation, targeting, and positioning (STP) in marketing.

Understand the concept of exchange in the marketing context.

---

Definitions:

Concern for People

An aspect of leadership or management that focuses on the welfare, needs, and wellbeing of employees.

Participatory Planning

A planning approach that involves all stakeholders in the decision-making process to ensure their needs and concerns are addressed.

Creativity

The ability to generate new and innovative ideas or solutions to problems.

Commitment

The state or quality of being dedicated to a cause, activity, or goal.