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.

---

Definitions:

ADHD

Attention Deficit Hyperactivity Disorder, a neurological disorder characterized by patterns of inattention, impulsivity, and/or hyperactivity.

Oppositional Defiant Disorder

A behavioral disorder characterized by repeated patterns of defiant, disobedient, and hostile behavior towards authority figures.

Eating Disorders

Mental disorders characterized by abnormal or disturbed eating habits that negatively affect a person's health or well-being.

Tics

Sudden, rapid, recurrent, nonrhythmic motor movements or vocalizations.