In Relation to Share Capital, IAS 1 Does Not Require

question 25

Multiple Choice

In relation to share capital, IAS 1 does not require disclosure in the financial report of:

• A) the number of shares on issue at the end of the year;
• B) the amount of any over or under subscription of new share issues during the year;
• C) restrictions on dividends payable to certain classes of shareholders;
• D) the total dollar value of share capital at the end of the year.

---

Definitions:

Organizationally Relevant Tasks

Tasks that are directly related to and contribute towards achieving the goals of an organization.

Work Group

A group of individuals who come together to achieve a particular task or goal within an organization.

Workforce Planning

A strategic approach undertaken by organizations to identify and address current and future staffing needs to achieve its goals.

Human Resources

The department within an organization that is responsible for hiring, training, employee relations, and benefits, aiming to maximize employee performance.