Which of the Following Require Disclosures to Be Made Under

question 15

Multiple Choice

Which of the following require disclosures to be made under IAS 17 and IAS 41?

• A) operating and financing leases by lessors and lessees
• B) finance leases by lessors and lessees only
• C) operating and finance leases by lessees only
• D) operating and finance leases by lessors only

---

Definitions:

Emergency Department

A specialized department in hospitals that provides immediate treatment to patients with acute illnesses or injuries.

Initial Planning

The process of setting preliminary objectives and courses of action before starting a project or activity.

Outcomes Identification

The process of defining what results are expected from a particular health care intervention or treatment.

American Nurses Association

A professional organization that represents the interests of registered nurses in the United States through advocacy and education.