Which of the Following Note Disclosures Are NOT Required by IAS

question 13

Multiple Choice

Which of the following note disclosures are NOT required by IAS 1 Presentation of Financial Statements?

• A) Sources of estimation uncertainty in relation to impairment of assets;
• B) Dividends declared after end of reporting period but before the financial statements are authorised for issue;
• C) the country of incorporation of the entity;
• D) the names and qualifications of all directors of the entity.

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Definitions:

Exponential Distribution

A statistical model that represents the intervals between occurrences in a continuous and independent process happening at a steady average pace.

Exponential Distribution

A statistical distribution used for modeling the time between events in a process where events occur continuously and independently at a constant average rate.

Bank Teller

A financial service professional who assists customers in managing bank accounts, executing transactions such as deposits and withdrawals, and providing information on bank products.

Poisson Distributed

A probability distribution that measures the likelihood of a given number of events happening in a fixed interval of time or space.