IAS 2 Requires Disclosure of the Following: I $\quad$ Details of Reversals of Prior Year Write-Downs
II

question 17

Multiple Choice

IAS 2 requires disclosure of the following: I $\quad$ Details of reversals of prior year write-downs
II $\quad$ Separate disclosure of the carrying amount of inventories carried at
$\quad$ cost and those carried at net realisable value
III $\quad$ The accounting policy adopted by the entity in relation to inventory valuation
IV $\quad$ The carrving amount of inventory by class

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

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Definitions:

Organizational Demand

The requirements or needs of an organization that dictate its operational, personnel, and resource requirements.

Human Resource Sources

Various origins from which organizations can recruit or acquire human capital, such as internal recruitment, job portals, and educational institutions.

Internal Workforce

The employees who are currently working within an organization, as opposed to temporary or external staff.

Vacancy Model

A framework for analyzing the number of vacant positions within an organization and the strategies for filling them.