Which of the Following Items Are Not Permitted to Be

question 40

Multiple Choice

Which of the following items are not permitted to be disclosed as separate line items on the face of the statement of financial position?

• A) Investment property
• B) Cash and cash equivalents
• C) Deferred tax assets
• D) Share of profit of associates

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Definitions:

Sleep Apnea

A sleep disorder characterized by repeated interruptions in breathing during sleep owing to the temporary obstruction of the airway or to central nervous system dysfunction.

Cognitive-Behavioural Therapy

A form of psychotherapy that treats problems by modifying dysfunctional emotions, behaviors, and thoughts, based on the intertwining of cognitive and behavioral techniques.

Air Compressor

A device that converts power into potential energy stored in pressurized air by using an electric motor, diesel, or gasoline engine.