Which of the Following Is Not One of the General

question 61

Multiple Choice

Which of the following is not one of the general reporting requirements of IAS 1/AASB 101 as it applies to Australia?

• A) The reports must be in English.
• B) The level of rounding used in presenting the amounts.
• C) Comparative information for the preceding reporting period.
• D) The name and address of each shareholder must be disclosed.

---

Definitions:

Rods

Photoreceptor cells in the retina of the eye that are sensitive to low light levels and play a key role in night vision.

Specialized Cells

Cells that have developed unique structures and functions to perform specific tasks within an organism, such as nerve or muscle cells.

Nervous System

The complex network of nerves and cells that transmits messages between the brain and the rest of the body.

Lens

In the context of vision, the transparent structure inside the eye that focuses light rays onto the retina to create clear images.