Appendix B of IFRS 3 Requires Disclosure of Which of the Following

question 15

Multiple Choice

Appendix B of IFRS 3 requires disclosure of which of the following?
I details of contingent consideration
II the date of exchange
III carrying amounts of assets and liabilities in business combinations where shares are acquired
IV a qualitative description of the factors that make up goodwill

• A) I, II and IV only
• B) I, III and IV only
• C) I, II and III only
• D) I, II, III and IV

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Definitions:

Linguistic Relativity

The hypothesis that the structure of a language affects its speakers' world view or cognition, and thus people's perceptions are relative to their spoken language.

Morphemes

The smallest units of language that carry meaning, which can be words themselves or parts of words, such as prefixes or suffixes.

Phonemes

The basic units of sound in a language that distinguish one word from another, for example, the difference between the p in "pat" and the b in "bat".

Phonemes

The smallest units of sound in a language that can distinguish between meanings of words.