Which of the Following Note Disclosures Are NOT Required by IAS

question 20

Multiple Choice

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

• 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:

Proximal Tip

The part of a structure that is nearest to the center of the body or to the point of attachment.

Elbow

The joint connecting the forearm to the upper arm, allowing for arm bending and extension.

Trochlear Notch

A depression on the proximal end of the ulna that articulates with the trochlea of the humerus, aiding in elbow joint movement.

Greater Tubercle

A large, bony prominence on the lateral portion of the humerus (upper arm bone), to which several shoulder muscles attach.