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

---

Definitions:

Physical Appearance

The outward look or aspects of objects or persons, including bodily shape, features, and attributes.

Person Perception

The process of forming impressions and making judgments about other people, including their traits, intentions, and behaviors.

Person Perception

The process by which individuals form impressions and make judgments about the characteristics and motives of others based on available information.

Implicit Personality Theory

A psychological theory suggesting that individuals use a small set of traits and behaviors to make assumptions and judgments about the personalities of others.