Which of the Following Is Not an IFRS Pronouncement Originally

question 23

Multiple Choice

Which of the following is not an IFRS pronouncement originally issued by the IASB?

• A) Business Combinations.
• B) First-Time Adoption of IFRS.
• C) Financial Instruments: Disclosures.
• D) Agriculture.
• E) Operating Segments.

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Definitions:

Accumulated

Refers to an amount or quantity of something that has been gathered or collected over a period of time.

Human Tissue

Biological material from the human body, such as organs and cells, used in medical or scientific research.

Whistle-blower

An individual who exposes illegal, unethical, or harmful practices within an organization to the public or authorities, often at personal risk.

Consumer Product Safety Commission

A U.S. federal agency responsible for the regulation and oversight of consumer product safety standards.